Inheritance Tax 2011/12 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth including lifetime transfers, gifts with reservation of benefit, settled property, and the various reliefs including business and agricultural property relief. Practical and accessible it is packed full of features including worked examples, precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered.

Iris Wünschmann-Lyall is a solicitor, Mark McLaughlin is a consultant with his own practice, Mark McLaughlin Associates Ltd and Toby Harris is a tax consultant to families and professional firms

Contents

Chapter 1 Inheritance tax: introduction; Chapter 2 Lifetime transfers; Chapter 3 IHT on death; Chapter 4 Valuation of assets; Chapter 5 Gifts with reservation of benefit; Chapter 6 Compliance; Chapter 7 Trusts: interest in possession; Chapter 8 Relevant property trusts; Chapter 9 Exemptions and excluded property; Chapter 10 Reliefs – General; Chapter 11 Business property relief and agricultural property relief; Chapter 12 Lifetime planning; Chapter 13 Wills and estate planning; Chapter 14 Transferable nil rate bands; Chapter 15 The family home; Chapter 16 Pre-owned assets.

Bibliographic detail

ISBN: 978 1 84766 760 1
Publication Date: Sep-11
Format: Paperback
Availability: In print
List price: £45