Bloomsbury Professional inheritance tax 2021/22 / (Record no. 10989)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04485nam a2200481 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 9781526518507 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | CaBNVSL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240402145407.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cn||||m|||a |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 211014s2021 enk ob 100 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526518507 |
| Qualifying information | online |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781526518484 |
| Qualifying information | ePub |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781526518477 |
| Qualifying information | softback |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.5040/9781526518507 |
| Source of number or code | doi |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | CaBNVSL |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | CaBNVSL |
| Modifying agency | CaBNVSL |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | e-uk--- |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | KD5560 |
| Item number | .M153 2021eb |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.41053 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | McLaughlin, Mark, |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Bloomsbury Professional inheritance tax 2021/22 / |
| Statement of responsibility, etc. | Mark McLaughlin, Iris Wünschmann-Lyall, Chris Erwood. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | London [England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Professional, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021 |
| 264 #2 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | [London, England] : |
| Name of producer, publisher, distributor, manufacturer | Bloomsbury Publishing, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2021 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (712 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Core Tax Annuals. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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 -- 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 |
| 506 ## - RESTRICTIONS ON ACCESS NOTE | |
| Terms governing access | Abstract freely available; full-text restricted to individual document purchasers. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "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."-- |
| Assigning source | Provided by publisher. |
| 532 0# - ACCESSIBILITY NOTE | |
| Summary of accessibility | Compliant with Level AA of the Web Content Accessibility Guidelines. Content is displayed as HTML full text which can easily be resized or read with assistive technology, with mark-up that allows screen readers and keyboard-only users to navigate easily. |
| 538 ## - SYSTEM DETAILS NOTE | |
| System details note | Mode of access: World Wide Web. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Inheritance and transfer tax |
| General subdivision | Law and legislation |
| Geographic subdivision | Great Britain. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation |
| Geographic subdivision | Great Britain. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Erwood, Chris, |
| Relator term | author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Wünschmann-Lyall, Iris, |
| Relator term | author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 9781526518477 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Core Tax Annuals |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | Abstract with links to full text |
| Uniform Resource Identifier | <a href="https://doi.org/10.5040/9781526518507?locatt=label:secondary_bloomsburyCollections">https://doi.org/10.5040/9781526518507?locatt=label:secondary_bloomsburyCollections</a> |
| Electronic format type | text/html |
| 975 ## - | |
| -- | Bloomsbury Professional UK Tax 2021 |
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