Bloomsbury Professional Inheritance Tax 2019 20
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Bloomsbury Professional Inheritance Tax 2019 20
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Author : Mark McLaughlin
language : en
Publisher: Bloomsbury Professional
Release Date : 2019-06-24
Bloomsbury Professional Inheritance Tax 2019 20 written by Mark McLaughlin and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-24 with Business & Economics categories.
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.
Bloomsbury Professional Inheritance Tax 2020 21
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Author : Mark McLaughlin
language : en
Publisher: Bloomsbury Professional
Release Date : 2020-12-24
Bloomsbury Professional Inheritance Tax 2020 21 written by Mark McLaughlin and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-24 with Business & Economics categories.
Inheritance Tax 2020/21 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 2020/21 edition include: - IHT simplification – The OTS reports on IHT simplification and the all-party parliamentary group (Inheritance & Intergenerational fairness) report on the reform of IHT - IHT relief – Finance Act 2020 provisions for IHT relief in respect of Kindertransport Fund and Windrush - Compensation Scheme payments - Excluded property etc – Finance Act 2020 changes on additions of offshore property to trusts and the domicile of the settlor - Settled property – Finance Act 2020 legislation to provide that transfers between trusts are subject to additional conditions for the purposes of excluded property status - HMRC view of 'deliberate' behaviour when considering penalties - Child Trust Funds (Amendment) Regulations 2020 and Individual Savings Account (Amendment) Regulations 2020 and their effects Case law including - Shelford & Ors v Revenue and Customs – Double trust/IOU schemes - Routier & Anor v Revenue and Customs – Gifts to charities - Banks v Revenue and Customs – Political donations - Scarle James Deceased, the Estate of v Scarle Marjorie Deceased, the Estate of – Survivorship - Land Tribunal's decision in Foster v Revenue and Customs - Land valuation - Margaret Vincent v HMRC - Right to occupy - Charnley & Hodgkinson Executors of Thomas Gill (deceased) v HMRC - 'Farming' by reference to others 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Bloomsbury Professional Inheritance Tax 2021 22
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Author : Mark McLaughlin
language : en
Publisher: Bloomsbury Professional
Release Date : 2021-12-16
Bloomsbury Professional Inheritance Tax 2021 22 written by Mark McLaughlin and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-12-16 with Business & Economics categories.
Inheritance Tax 2021/22 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 2021/22 edition include: - HMRC confirm there will be no overarching reform to Trust taxation - HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance - IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold - IHT compliance - A change in HMRC's practice when handling applications for a clearance certificate (form IHT30) - Covid-19 - Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19 - HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT - Case law – Including: - O'Neill v Holland (joint beneficial ownership between co-inhabitants) - Fantini v Scrutton & Ors (purported severance of a joint tenancy) - Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on BPR denial for furnished holiday lettings) 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Bloomsbury Professional Tax Annuals 2019 20
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Author :
language : en
Publisher:
Release Date : 2019
Bloomsbury Professional Tax Annuals 2019 20 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Bloomsbury Professional Inheritance Tax 2022 23
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Author : Mark McLaughlin
language : en
Publisher: Bloomsbury Professional
Release Date : 2022-09-22
Bloomsbury Professional Inheritance Tax 2022 23 written by Mark McLaughlin and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-09-22 with Business & Economics categories.
Inheritance Tax 2022/23 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 authoritative 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. The new edition is updated in line with recent case decisions, revised guidance from HMRC and the provisions of Finance Act 2022.
Core Tax Annual Inheritance Tax 2013 14
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Author : Chris Erwood
language : en
Publisher: Bloomsbury Publishing
Release Date : 2013-09-30
Core Tax Annual Inheritance Tax 2013 14 written by Chris Erwood and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-30 with Law categories.
This essential guide to UK inheritance tax provides a clearly structured analysis of the major inheritance tax provisions, together with relevant tips, pitfalls, and planning techniques needed to apply them successfully. Inheritance Tax 2013/14 will guide the reader step-by-step through the complexities of this increasingly difficult subject. The book starts with the basic UK rules and principles before looking at topics in more depth, including lifetime transfers, gifts with reservation of benefit, settled property, and the various exemptions and reliefs, such as business and agricultural property relief. As part of the Bloomsbury Professional Core Tax Annuals, the book includes 'signposts' at the beginning of each chapter containing a summary of the main points and cross-references to relevant sections of the chapter. These, along with the 'focus' sections highlighting the key points in each chapter and examples which are presented in shaded panels for easier reference, make Inheritance Tax 2013/14 a convenient and accessible resource. As usual, this edition is packed full of practical features, including worked examples, UK precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Contents include: inheritance tax on death * gifts with reservation of benefit * interest in possession trusts * exemptions and excluded property * BPR and APR * wills and estate planning * the family home * lifetime transfers * valuation of assets * compliance * relevant property trusts * reliefs - general * lifetime planning * transferable nil rate band * pre-owned assets
Bloomsbury Professional Trusts And Estates Tax 2019 20
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Author : Chris Erwood
language : en
Publisher: Bloomsbury Professional
Release Date : 2019-06-27
Bloomsbury Professional Trusts And Estates Tax 2019 20 written by Chris Erwood and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-27 with Business & Economics categories.
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.
Core Tax Annual Inheritance Tax 2018 19
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Author : Mark McLaughlin
language : en
Publisher: Bloomsbury Professional
Release Date : 2018-07-19
Core Tax Annual Inheritance Tax 2018 19 written by Mark McLaughlin and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-19 with Business & Economics categories.
Inheritance Tax 2018/19 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 inheritance tax 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 2018/19 edition include: Domicile – New and updated commentary, including on the changes to the deemed domicile rules for IHT purposes from 6 April 2017. Non-UK domicile and excluded property – Updated guidance on the recently introduced changes to ensure that rights and interests in certain types of property are not excluded property to the extent that its value is attributable to a UK residential property interest. Case law – including Barclays Wealth Trustees (Jersey) Ltd and another v Revenue and Customs [2017] EWCA Civ 1512 (excluded property), Routier and another v Revenue and Customs [2017] EWCA Civ 1584 (charity exemption), Marr v Collie (Bahamas) [2017] UKPC 17 (jointly held assets) and Palliser v Revenue and Customs [2018] UKUT 71 (LC) (valuation). Family home and residence nil rate band - Additional commentary including on HMRC's approach to the unwinding of home loan or double trust schemes, and the residence nil rate band and transferable allowance to spouses or civil partners. HMRC practice – Including points from HMRC's Trusts and Estates newsletters. 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.
Bloomsbury S Tax Rates And Tables 2013 14 Finance Act Edition
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Author : Rebecca Cave
language : en
Publisher: Bloomsbury Publishing
Release Date : 2013-09-30
Bloomsbury S Tax Rates And Tables 2013 14 Finance Act Edition written by Rebecca Cave and has been published by Bloomsbury Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-30 with Law categories.
Bloomsbury's Tax Rates and Tables 2013/14 Finance Act Edition provides you with comprehensive, post-Finance Act coverage of the new revised tax rates, allowances and reliefs for JUST £15.99!For ONLY £15.99 you'll have all the data you need to calculate your client's tax liabilities. Contents: Personal Taxation; Expenses and Benefits; PAYE; Shares and Share Options; Taxation of Investment Income; Taxation of Business Profits; Taxation of Companies; Capital Gains Tax; Inheritance Tax; Capital Allowances; Stamp Taxes; Value Added Tax; Insurance Premium Tax; Landfill Tax; Aggregates Levy; Air Passenger Duty; Climate Change Levy; Fuel Duty; Vehicle Excise Duty; National Insurance Contributions; Tax Credits; State Benefits and Statutory Payments; National Minimum Wage; GeneralPrevious ISBN: 9781847669773
Bloomsbury Professional Capital Gains Tax 2019 20
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Author : Rebecca Cave
language : en
Publisher: Bloomsbury Professional
Release Date : 2019-06-27
Bloomsbury Professional Capital Gains Tax 2019 20 written by Rebecca Cave and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-27 with Business & Economics categories.
Capital Gains Tax 2019/20 is an invaluable title for those who deal with capital gains tax on a regular basis. It examines the current legislation and HMRC guidance in a clear, comprehensive style and covers the following: Recent developments in CGT Computation of gains and losses and special rules for particular assets CGT for partners and partnership assets CGT in the periods immediately before and after death CGT payable by trusts Charges for non-domicile or non-resident taxpayers and overseas gains Corporate gains, SSE and group reliefs Land and property including non-resident CGT Main residence relief Entrepreneurs' relief Investors' Relief Hold-over relief for gifts Roll-over relief for business assets Relief on the incorporation of a business Venture capital reliefs including SEIS, EIS and SITR Relief for losses on loans to traders and on disposal of shares Transfer of shares to an Employee Ownership Trust CGT planning and anti-avoidance rules Taking on a practical approach to the subject and concentrating on the most commonly found transactions and reliefs, the commentary in this title includes 147 examples, updated to the current tax year, and is cross-referenced to the tax legislation as well as to the HMRC manuals and to other HMRC guidance. 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 for quick navigation.