Tolley S Business And Agricultural Property Relief
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Tolley S Business And Agricultural Property Relief
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Author : Toby Harris (Chartered tax advisor)
language : en
Publisher:
Release Date : 2002
Tolley S Business And Agricultural Property Relief written by Toby Harris (Chartered tax advisor) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Agriculture categories.
This comprehensive and in-depth review covers the tax planning opportunities that are afforded by business and agricultural property relief, available against Inheritance Tax. Designed to contain all the relevant information required, it includes sections on what constitutes business property and agricultural property, interaction with other reliefs, Lloyd's underwriters, companies, woodlands and planning ideas. The book has numerous worked examples and case studies and can be used as a companion to Tolley's Roll-over, Hold-over and Retirement Reliefs.
Tolley S Business And Agricultural Property Relief
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Author : Toby Harris
language : en
Publisher:
Release Date : 2001
Tolley S Business And Agricultural Property Relief written by Toby Harris and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Agriculture categories.
Business And Agricultural Property Relief
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Author : Harris
language : en
Publisher: Bloomsbury Professional
Release Date : 2003-01-01
Business And Agricultural Property Relief written by Harris and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-01-01 with Business & Economics categories.
"This practical handbook is devoted exclusively to the complex issues of business property relief, agricultural property relief and woodlands relief. Each is examined in detail, highlighting the common pitfalls encountered in practice as well as the tax planning opportunities."
Business And Agricultural Property Relief
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Author : Toby Harris
language : en
Publisher: Bloomsbury Professional
Release Date : 2014-07-31
Business And Agricultural Property Relief written by Toby Harris and has been published by Bloomsbury Professional this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-07-31 with Agriculture categories.
Business and Agricultural Property Relief, 6th edition is a practical guide to the rules of inheritance tax relief for business, farm, woodland and heritage property. It examines both legislation and case law in detail, and provides worked examples to illustrate how principles of tax relief are applied in practice. Numerous references to HMRC guidance and Manuals are also included. This book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. Most importantly it contains numerous examples of pitfalls to avoid in this complex area of tax law. It covers topics and questions such as- What constitutes agricultural property? What is treated as business property? The definition of woodland; The types of property that attract heritage relief; How reliefs interact; How reliefs may be lost; Valuable planning ideas; Specific specialist subjects such as holiday lettings, horses, Lloyd's underwriters, heritage maintenance funds and the treatment of royalties of deceased composers. Include the following legislation and case law- FA 2013 s176 and Sch 36 - new measures designed to prevent the deductions of debts; FA 2012 s49 and Sch 14 - new Cultural Gifts Scheme which introduces new IHT relief for heritage property; Pawson v HMRC 2012 - remains very important as severely limits the ability to secure BPR on furnished holiday lets; HMRC v Hanson 2013 - provides much needed clarification when deciding whether a farmhouse qualifies for Agricultural Property Relief; HMRC v Atkinson 2012 ; Golding v HRMC 2011 ; G Silber (pr of Lerner (Deceased) v HMRC (2012); Swain Mason v Mills & Reeve 2012 ; Sir Malcolm Arnold (deceased)/Dav v Harris 2013 .
Business And Agricultural Property Relief
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Author : Toby Harris
language : en
Publisher: A&C Black
Release Date : 2011-06-30
Business And Agricultural Property Relief written by Toby Harris and has been published by A&C Black this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-06-30 with Law categories.
This fully updated fifth edition is devoted exclusively to the complex issues of business property relief, agricultural property relief, and woodlands relief in the UK. Each is examined in detail, highlighting the common pitfalls encountered in practice, as well as UK tax planning opportunities.
Tolley S Tax Planning For Private Residences
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Author : Matthew Hutton
language : en
Publisher: Hyperion Books
Release Date : 1994
Tolley S Tax Planning For Private Residences written by Matthew Hutton and has been published by Hyperion Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Real property tax categories.
Brings together the planning considerations for all the taxes which affect private residences in one easy-to-use source. This edition presents: new cases concerning the main residence exemption from Capital Gains Tax; provisions of the Finance Act 1994 and the VAT Act 1994; the replacement of Community Charge by the Council Tax; an important decision on the main residence election; and the increase in rates of agricultural and business property relief. Worked examples are employed throughout.
Taxation
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Author :
language : en
Publisher:
Release Date : 2004
Taxation written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Taxation categories.
Agricultural Business And Heritage Property Relief
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Author : Chris Erwood
language : en
Publisher: Bloomsbury Professional
Release Date : 2021-01-28
Agricultural Business And Heritage Property Relief 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 2021-01-28 with Law categories.
An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume. It discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. It also contains numerous examples of pitfalls to avoid in this complex area of tax law. This new edition covers the following developments: - Revised HMRC guidance and interpretation on holding companies, LLPs, farmhouses and the level of discount, qualifying shares and clawback available - Changes to the main residence nil rate band and the effect of business and agricultural reliefs and spouse exemptions - Alignment of IHT/Estate Duty on heritage property - More interest in heritage property relief, prompting more practical discussions/examples/crossover for farmhouses. Numerous important cases are also referenced including these recent decisions: - Graham (Deceased) v Revenue & Customs [2018] UKFTT 306 (TC) (on whether holiday letting arrangements were mainly a business of holding investments) - Vigne (Deceased, Personal Representative of The Estate of) v Revenue and Customs [2017] UKFTT 632 (TC) (on whether a business did not consist 'wholly or mainly of making or holding investments') - Williams & Ors v Revenue and Customs [2018] UKFTT 136 (TC) (on whether rental payments were deductible from the value of the business).
A Review Of Agricultural Property Relief And Business Property Relief
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Author : E. Chamberlain
language : en
Publisher:
Release Date : 2016
A Review Of Agricultural Property Relief And Business Property Relief written by E. Chamberlain and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
HMRC routinely review the operation of all major tax reliefs including those such as agricultural property relief (APR) and business property relief (BPR). This current note looks at several options for reform. It looks also shortly into regimes in other countries.
Agricultural Relief
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Author : United States. Bureau of Agricultural Economics. Library
language : en
Publisher:
Release Date : 1933
Agricultural Relief written by United States. Bureau of Agricultural Economics. Library and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1933 with Agriculture categories.
