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Bloomsbury Professional Inheritance Tax 2021/22

By: Mark McLaughlin, Iris Wünschmann-Lyall, Chris Erwood
Media of Bloomsbury Professional Inheritance Tax 2021/22
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Published: 23-09-2021
Format: EPUB eBook (?)
Edition: 1st
Extent: 712
ISBN: 9781526518484
Imprint: Bloomsbury Professional
Series: Core Tax Annuals
RRP: £108.00
Online price : £97.20
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About Bloomsbury Professional Inheritance Tax 2021/22

Inheritance Tax 2021/22 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 essential 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.

Updates for the 2021/22 edition include:
- HMRC confirm there will be no overarching reform to Trust taxation
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
- IHT compliance - A change in HMRC's practice when handling applications for a clearance certificate (form IHT30)
- Covid-19
- Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
- HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT
- Case law – Including:
- O'Neill v Holland (joint beneficial ownership between co-inhabitants)
- Fantini v Scrutton & Ors (purported severance of a joint tenancy)
- Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on on BPR denial for furnished holiday lettings)

This accessible reference guide has a user-friendly structure with 'signposts' at the beginning of each chapter to summarise key topics and 'focus points' throughout to highlight important issues, as well as numerous worked examples demonstrating how to apply the main principles in practice.

Table Of Contents

Chapter 1 Inheritance tax: introduction
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 property relief
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

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