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Inhaltsangabe
This comprehensive guide is your vital point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points. With big changes to IHT announced in the PBR, a new edition of this up-to-date book is a must for practitioners.With the spotlight firmly on inheritance tax in recent times, it's more important than ever that you are aware of the full implications of changes including the transferability of the nil rate band on death affecting married couples and those in civil partnerships. Particular examples of the effects of this new legislation are included in the book highlighting potential problems and planning areas. Commentary on latest cases and other Finance Act 2008 changes are also included.
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This comprehensive guide is your vital point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. "Tolley's Inheritance Tax" is a practical work including many worked examples to clarify legislation where computations are involved, with commentary in the form of notes to the examples to help explain complex points. With big changes to IHT announced in the PBR, a new edition of this up-to-date book is a must for practitioners.With the spotlight firmly on inheritance tax in recent times, it's more important than ever that you are aware of the full implications of changes including the transferability of the nil rate band on death affecting married couples and those in civil partnerships. Particular examples of the effects of this new legislation are included in the book highlighting potential problems and planning areas. Commentary on latest cases and other Finance Act 2008 changes are also included.
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