Overview

Taxation - Scotland This essential guide to inheritance tax in Scotland provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you'll need to apply them successfully. It is the only text to take full account of the peculiarities of inheritance tax in a Scottish context. Inheritance Tax in Scotland 2009/2010 focuses on the day-to-day issues practitioners frequently encounter in practice. Packed full of useful features including worked examples, diagrams, and common-sense know how, readers using this essential book will be directed to explanations and answers to key inheritance tax questions and scenarios. Contents: Inheritance tax: introduction; Lifetime transfers; IHT on death; Valuation of assets; Gifts with reservation of benefit; Compliance; Trusts: interest in possession; Relevant property trusts; Exemptions and excluded property; Reliefs - General; Business property relief and agricultural property relief; Lifetime planning; Wills and estate planning; Transferable nil rate bands; The family home; Pre-owned assets

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9781847663450

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