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Inheritance Tax in Scotland 2017/18

Autor Fiona McDonald
en Limba Engleză Paperback – 21 dec 2017
This essential guide to inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you will need to apply them successfully. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context. Inheritance Tax in Scotland 2017/18 focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features including worked examples, diagrams, and common-sense know-how, tax advisers using this essential book will be directed to explanations and answers to key inheritance tax questions and scenarios. Fully updated to the Finance Act 2017
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Specificații

ISBN-13: 9781784519452
ISBN-10: 1784519456
Pagini: 712
Dimensiuni: 156 x 234 mm
Greutate: 0.37 kg
Editura: Bloomsbury Publishing
Colecția Bloomsbury Professional
Locul publicării:London, United Kingdom

Caracteristici

Fully up to date taking into account the changes brought about by the the Finance Act 2017

Notă biografică

Fiona McDonald is a Scottish solicitor accredited by the Law Society of Scotland as a specialist in Private Client Tax Law. As a partner of Pagan Osborne Fiona specialises in providing expert advice on all aspects of estate planning including asset protection, succession, wills, trusts, powers of attorney, tax planning and guardianships. Her expertise also covers non-residency issues, charity law, executries and tax planning for family businesses.

Cuprins

Overview of Scottish Issues for Inheritance Tax Chapter 1: Inheritance tax: introduction Chapter 2: Lifetime transfers Chapter 3: IHT on death Chapter 4: Valuation of assets Chapter 5: Gifts with reservation of benefit Chapter 6: Compliance Chapter 7: Trusts: interest in possession Chapter 8: Relevant property trusts Chapter 9: Exemptions and excluded property Chapter 10: Reliefs - General Chapter 11: Business property relief and agricultural property relief Chapter 12: Lifetime planning Chapter 13: Wills and estate planning Chapter 14: Transferable nil rate bands Chapter 15: The family home and the residence nil rate band Chapter 16: Pre-owned assets