474.3 Lei 558 Lei
sau 47430 de puncte. Detalii.
An aparitie: 2019
Autor: Mark McLaughlin
Categoria: English law
Editura: Bloomsbury Professional
Format: 231 x 165 x 37 mm
Nr. pagini: 688
Inheritance Tax 2019/20 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.
This essential guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library.
Updates for the 2019/20 edition include:
Updated to Finance Act 2019 and changes in HMRC practice and guidance
Case law - including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief), Hood v Revenue and Customs (gifts with reservation), Henderson & Ors v Revenue and Customs and Proles v Kohli (domicile) and Banks v Revenue and Customs (exemptions)
Updated commentary on the recent domicile reforms and changes to excluded property status in respect of UK residential property interests
Residence nil rate band - reference to amendments introduced in Finance Act 2019
This accessible reference guide has a user-friendly structure with `signposts' at the beginning of each chapter to summarise key topics and `focus points' throughout to highlight important issues. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.
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