Business and Agricultural Property Relief - Softcover

Harris, Toby; Wunschmann-Lyall, Iris; McLaughlin, Mark

Softcover

ISBN 10: 1845923448 ISBN 13: 9781845923440

Verlag: Bloomsbury Professional, 2011

Über diesen Titel

Críticas:

"...every practitioner would benefit immensely from having this book. A practical book - this is a major recommendation. Taxation Magazine 2003 "Scholarly! If this review was confined to a single word - of coures there is more to be said than that! STEP Jou"

Reseña del editor:

Business and Agricultural Property Relief, Fifth Edition is a practical guide to the rules of inheritance tax relief for business, farm, woodland and heritage property. It examines both legislation and case law in detail, and provides worked examples to illustrate how principles of tax relief are applied in practice. Numerous references to HMRC guidance and Manuals are also included. This book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. Most importantly it contains numerous examples of pitfalls to avoid in this complex area of tax law. It covers topics and questions such as: - What constitutes agricultural property? - What is treated as business property? - The definition of woodland - The types of property that attract heritage relief - How reliefs interact - How reliefs may be lost - Valuable planning ideas - Specific specialist subjects such as holiday lettings, horses, Lloyd's underwriters, heritage maintenance funds and the treatment of royalties of deceased composers This fifth edition has been comprehensively revised to take account of recent legislation and cases including: - Finance Act 2006 - particularly its impact on inheritance tax - Finance Act 2008 - particularly the impact of the transferable nil rate band on will planning for business and agricultural properties - Finance Act 2009 - particularly the relaxation of territorial restrictions on agricultural and woodland properties - Swain Mason v Mills & Reeve - Vinton v Fladgate Fielder - Trustees of Nelson Dance v HMRC - McCall v HMRC - Earl of Balfour v HMRC - Atkinson v HMRC

Über diese Auflage

• Verlag: Bloomsbury Professional
• Erscheinungsdatum: 2011
• ISBN 10: 1845923448
• ISBN 13: 9781845923440
• Einband: Tapa blanda
• Anzahl der Seiten: 672