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Inheritance Tax in Scotland 2017/18

By: Fiona McDonald
Media of Inheritance Tax in Scotland 2017/18
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Published: 21-12-2017
Format: Paperback
Edition: 1st
Extent: 712
ISBN: 9781784519452
Imprint: Bloomsbury Professional
Dimensions: 234 x 156 mm
RRP: £80.00
 

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About Inheritance Tax in Scotland 2017/18

This essential guide to inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you will need to apply them successfully. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context.

Inheritance Tax in Scotland 2017/18 focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features including worked examples, diagrams, and common-sense know-how, tax advisers using this essential book will be directed to explanations and answers to key inheritance tax questions and scenarios.

Fully updated to the Finance Act 2017

Table Of Contents

Overview of Scottish Issues for Inheritance Tax
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 and the residence nil rate band
Chapter 16: Pre-owned assets

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