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Bloomsbury Professional Inheritance Tax 2019/20 - Mark McLaughlin


474.3  Lei 558  Lei

sau 47430 de puncte. Detalii.


Cod: BRT9781526509864

An aparitie: 2019

Autor: Mark McLaughlin

Categoria: English law

Editie: necartonata

Editura: Bloomsbury Professional

Format: 231 x 165 x 37 mm

Limba: English

Nr. pagini: 688

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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.

Livrarea se face din stoc din depozitul de carte Libris, in zilele lucratoare. Transportul este gratuit prin curier rapid, oriunde in Romania, pentru orice comanda de minimum 75 de lei. Pentru orice solicitare apelati call center-ul Libris de luni pana vineri intre orele 8-20.

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