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Bloomsbury Professional Inheritance Tax 2022/23
Bloomsbury Professional Inheritance Tax 2022/23
Description
Inheritance Tax 2022/23 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 authoritative 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.
The new edition is updated in line with recent case decisions, revised guidance from HMRC and the provisions of Finance Act 2022.
Table of Contents
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
Product details
Published | 25 Aug 2022 |
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Format | Paperback |
Edition | 1st |
Extent | 712 |
ISBN | 9781526523440 |
Imprint | Bloomsbury Professional |
Dimensions | 234 x 156 mm |
Series | Core Tax Annuals |
Publisher | Bloomsbury Publishing |