Inheritance Tax in Scotland 2017/18
Autor Fiona McDonalden Limba Engleză Paperback – 21 dec 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
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