Inheritance Tax in Scotland 2009/10Fiona McDonald and Bill Pagan, Pagan Osborne Solicitors
Inheritance Tax in Scotland 2009/10 focuses on the day-to-day issues practitioners frequently encounter in practice and is packed full of useful features including worked examples, diagrams and common-sense know-how. Readers using this essential book will be directed to explanations and answers to key inheritance tax questions and scenarios.
This essential guide to inheritance tax in Scotland provides a clearly structures analysis of the major tax provisions, together with the tips and planning techniques you’ll need to apply them successfully.
It is the only text to take full account of the peculiarities of inheritance tax in a Scottish context.
About the authors:
Fiona McDonald is a partner in Pagan Osborne Solicitors and is a recognised expert in Succession, Estate Planning and Taxation issues.
Bill Pagan, Solicitor, is accredited by the Law Society of Scotland as a specialist in Private Client Tax Law. He has served for more than twenty years on the Law Society of Scotland’s Tax Committee. He chairs its Private Client Tax Sub Committee.
contents
Inheritance tax: introduction
Lifetime transfers
IHT on death
Valuation of assets
Gifts with reservation of benefit
Compliance
Trusts: interest in possession
Relevant property trusts
Exemptions and excluded property
Reliefs - General
Business property relief and agricultural property relief
Lifetime planning
Wills and estate planning
Transferable nil rate bands
The family home
Pre-owned assets
Bibliographic detailISBN: 978 1 84766 345 0
Publication Date: Sep 09
Format: Paperback
Availability: In print
List price: £48