登入
選單
返回
Google圖書搜尋
Ray & McLaughlin's Practical Inheritance Tax Planning
Toby Harris
Mark McLaughlin
Ralph Ray
出版
Bloomsbury Professional
, 2010
主題
Business & Economics / Accounting / General
Business & Economics / Taxation / General
Law / Estates & Trusts
Law / Taxation
ISBN
1847663788
9781847663788
URL
http://books.google.com.hk/books?id=kclkQgAACAAJ&hl=&source=gbs_api
註釋
This book summarises the main rules of practical inheritance tax, covering all aspects of estate planning: compliance; transferable nil rate band; appropriate will planning; practical aspects of will drafting; husband, wife and civil partner; choice of type of settlement; practical aspects of drafting settlements; transfer and reorganisation of business interest - companies; transfer and reorganisation of business interest - partnership and other firms; the art of giving; the use of exemptions; pre-owned assets; life assurance and other insurance schemes; estate planning - business and agricultural property; estate planning - Woodland, heritage property and Lloyd's underwriters; foreign domicile. This edition covers developments up to 31 March 2010, and it also includes inhertance tax changes announced in the pre-budget report 2009 and the budget in March 2010.