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Full Description
Inheritance Tax 2019/20 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 2019/20 edition include:Updated to Finance Act 2019 and changes in HMRC practice and guidanceCase law - including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief), Hood v Revenue and Customs (gifts with reservation), Henderson & Ors v Revenue and Customs and Proles v Kohli (domicile) and Banks v Revenue and Customs (exemptions)Updated commentary on the recent domicile reforms and changes to excluded property status in respect of UK residential property interestsResidence nil rate band - reference to amendments introduced in Finance Act 2019This 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. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.
Contents
Chapter 1 Inheritance taxChapter 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
