Overview

This essential guide to 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 2017/18 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic 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 including business and agricultural property relief. Whatever your level of expertise and experience, this book should be a valuable asset to your practice. Bloomsbury Professional Core Tax Annuals include '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, makes Inheritance Tax 2017/18 a convenient and accessible resource. As usual this edition is packed full of practical features including worked examples, 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. Inheritance Tax 2017/18 covers: IHT 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.

Full Product Details

Author:   Mark McLaughlin ,  Iris Wünschmann-Lyall ,  Chris Erwood
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
Weight:   0.367kg
ISBN:  

9781526501011

ISBN 10:   1526501015
Pages:   672
Publication Date:   26 October 2017
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Paperback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Chapter 1 Inheritance tax: introduction Chapter 2 Domicile Chapter 3 Transferable nil rate bands Chapter 4 Lifetime transfers Chapter 5 IHT on death Chapter 6 Valuation of assets Chapter 7 Gifts with reservation of benefit Chapter 8 Compliance Chapter 9 Trusts: interest in possession Chapter 10 Relevant property trusts Chapter 11 Exemptions and excluded property Chapter 12 Reliefs – General Chapter 13 Business property relief and agricultural property relief Chapter 14 Lifetime planning Chapter 15 Wills and estate planning Chapter 16 The family home and residence nil rate band Chapter 17 Pre-owned assets

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Author Information

Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd, which provides tax consultancy and support services to professional firms throughout the UK. He is a fellow of the CIOT and a member of the ATT and STEP. Iris Wünschmann-Lyall is a solicitor and specialises in estate planning, trusts, probate and tax related matters and is a Registered Trust and Estate Practitioner. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP.

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