000 04485nam a2200481 i 4500
001 9781526518507
003 CaBNVSL
005 20240402145407.0
006 m o d
007 cr cn||||m|||a
008 211014s2021 enk ob 100 0 eng d
020 _a9781526518507
_qonline
020 _a9781526518484
_qePub
020 _z9781526518477
_qsoftback
024 7 _a10.5040/9781526518507
_2doi
040 _aCaBNVSL
_beng
_erda
_cCaBNVSL
_dCaBNVSL
043 _ae-uk---
050 4 _aKD5560
_b.M153 2021eb
082 0 4 _a343.41053
_223
100 1 _aMcLaughlin, Mark,
_eauthor.
245 1 0 _aBloomsbury Professional inheritance tax 2021/22 /
_cMark McLaughlin, Iris Wünschmann-Lyall, Chris Erwood.
264 1 _aLondon [England] :
_bBloomsbury Professional,
_c2021
264 2 _a[London, England] :
_bBloomsbury Publishing,
_c2021
300 _a1 online resource (712 pages).
336 _atext
_2rdacontent
337 _acomputer
_2rdamedia
338 _aonline resource
_2rdacarrier
490 1 _aCore Tax Annuals.
505 0 _aChapter 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 _aAbstract freely available; full-text restricted to individual document purchasers.
520 _a"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."--
_cProvided by publisher.
532 0 _aCompliant 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 _aMode of access: World Wide Web.
650 0 _aInheritance and transfer tax
_xLaw and legislation
_zGreat Britain.
650 0 _aTaxation
_xLaw and legislation
_zGreat Britain.
655 4 _aElectronic books.
700 1 _aErwood, Chris,
_eauthor.
700 1 _aWünschmann-Lyall, Iris,
_eauthor.
776 0 8 _iPrint version:
_z9781526518477
830 0 _aCore Tax Annuals
856 4 0 _3Abstract with links to full text
_uhttps://doi.org/10.5040/9781526518507?locatt=label:secondary_bloomsburyCollections
_qtext/html
975 _aBloomsbury Professional UK Tax 2021
999 _c10989
_d10989