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Item Details
Title:
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CORE TAX ANNUAL: INHERITANCE TAX 2014/15
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Volume: |
2014/15 |
By: |
Mark McLaughlin, Iris Wunschmann-Lyall, Chris Erwood |
Format: |
Paperback |

List price:
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£60.00 |
We believe that this item is permanently unavailable, and so we cannot source
it.
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ISBN 10: |
1780434278 |
ISBN 13: |
9781780434278 |
Publisher: |
BLOOMSBURY PUBLISHING PLC |
Pub. date: |
29 September, 2014 |
Series: |
Core Tax Annuals |
Pages: |
590 |
Synopsis: |
Inheritance Tax 2014/15 provides a clearly structured analysis of the major inheritance tax provisions together with the tips and planning techniques needed to apply them successfully and avoid potential pitfalls. The level of detail you need This essential guide to inheritance tax helps you navigate progressively through the complexities of this 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 hot topics for 2014/15 This year's edition, which is updated to Finance Act 2014, reflects new and amended HMRC guidance and also features commentary on: * Liabilities (including financing of non-residents' foreign currency accounts and debt repositioning for BPR/APR property) * Relevant property trusts (including the ten-year anniversary charge (accumulated income/exit charge)) and filing and payment dates for trustees * Distribution of intestate estates following the Inheritance and Trustees' Powers Act 2014 * HMRC practice and consultations, including IHT simplification for trusts * Relevant case law including Buzzoni v HMRC, Loring v Woodland Trust and HMRC v Best * HMRC's tough approach to non-compliance An easy-access, practical resource This accessible reference tool 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. Previous print edition ISBN: 9781780431581 |
Publication: |
UK |
Imprint: |
Bloomsbury Professional |
Returns: |
Non-returnable |
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