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- W592821205 abstract "Scots Taxation Written by two experienced tax practitioners, this important new title is a practical guide to Inheritance Tax in Scotland. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context. This brand-new guide will prove essential to accountants, tax advisers and others dealing with inheritance tax, and includes expert coverage of probably the most significant changes to Inheritance Tax in the past 20 years contained in the Finance Act 2006. Inheritance Tax in Scotland 2006/07 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. This superb new guide to Inheritance Tax covers: - Lifetime transfers - IHT on death - Valuation of assets - Gifts with reservation of benefit - Compliance - Trusts: interest in possession - Trusts: non-interest in possession - Exemptions and excluded property - Reliefs - Business property relief and agricultural property relief - Lifetime planning - Wills and estate planning - The family home - Pre-owned assets charge - Compliance" @default.
- W592821205 created "2016-06-24" @default.
- W592821205 creator A5022776597 @default.
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- W592821205 date "2007-11-01" @default.
- W592821205 modified "2023-09-24" @default.
- W592821205 title "Inheritance Tax in Scotland 2007-08" @default.
- W592821205 hasPublicationYear "2007" @default.
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