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.
Read an extract of Bloomsbury Professional Inheritance Tax 2022/23
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 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