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Bloomsbury Professional Trusts and Estates Tax 2019/20 - Chris Erwood


474.3  Lei 558  Lei

sau 47430 de puncte. Detalii.


Cod: BRT9781526509987

An aparitie: 2019

Autor: Chris Erwood

Categoria: English law

Editie: necartonata

Editura: Bloomsbury Professional

Format: 158 x 233 x 26 mm

Limba: English

Nr. pagini: 464

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Trusts and Estates 2019/20 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law. This publication is indispensable when starting, running or ending a trust, or dealing with a deceased's estate.

Updates for the 2019/20 edition include:

Updated to Finance Act 2019 and changes in HMRC practice and guidance including the new Probate Fees
Case law - including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief), Whittaker v Hancock (Attorneys acting as PRs), Palliser v Revenue & Customs (hope value when valuing property)
Changes to valuations of chattels as announced by HMRC in August 2018.
Changes to the filing dates for SDLT returns which apply to trustees and executors.

Written by two of the leading experts in this field, this title is packed full of tax tables and relevant commentaries to enable practitioners to gain a better understanding of current tax law so they can confidently organise their clients' financial affairs in a tax-efficient and compliant manner.

This accessible reference guide has a user-friendly and logical structure with `signposts' at the beginning of each chapter to summarise key topics and `focus points' throughout to highlight important issues. Numerous worked practical examples demonstrate how to apply the main principles in practice and all examples are listed in a separate table index for quick navigation.

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