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Core Tax Annual: Inheritance Tax 2018/19

By: Mark McLaughlin, Iris Wünschmann-Lyall, Chris Erwood
Media of Core Tax Annual: Inheritance Tax 2018/19
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Published: 19-07-2018
Format: Paperback
Edition: 1st
Extent: 688
ISBN: 9781526505545
Imprint: Bloomsbury Professional
Series: Core Tax Annuals
Dimensions: 234 x 156 mm
RRP : £80.00
 

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About Core Tax Annual: Inheritance Tax 2018/19

Inheritance Tax 2018/19 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 inheritance tax 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 2018/19 edition include:
Domicile – New and updated commentary, including on the changes to the deemed domicile rules for IHT purposes from 6 April 2017.
Non-UK domicile and excluded property – Updated guidance on the recently introduced changes to ensure that rights and interests in certain types of property are not excluded property to the extent that its value is attributable to a UK residential property interest.
Case law – including Barclays Wealth Trustees (Jersey) Ltd and another v Revenue and Customs [2017] EWCA Civ 1512 (excluded property), Routier and another v Revenue and Customs [2017] EWCA Civ 1584 (charity exemption), Marr v Collie (Bahamas) [2017] UKPC 17 (jointly held assets) and Palliser v Revenue and Customs [2018] UKUT 71 (LC) (valuation).
Family home and residence nil rate band - Additional commentary including on HMRC's approach to the unwinding of home loan or double trust schemes, and the residence nil rate band and transferable allowance to spouses or civil partners.
HMRC practice – Including points from HMRC's Trusts and Estates newsletters.

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. Numerous worked examples demonstrate how to apply the main principles in practice and all examples are listed in a table at the beginning for quick navigation.

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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