Best Sellers

Inheritance Tax in Scotland 2008/09

Only £45.00
Email a Friend

Inheritance Tax in Scotland 2008/09

Inheritance Tax in Scotland 2008/09

Written by Fiona McDonald and Bill Pagan

A detailed guide to Scotland’s unique inheritance tax regime.

This essential guide to inheritance tax in Scotland provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you’ll need to apply them successfully.

It is the only text to take full account of the peculiarities of inheritance tax in a Scottish context. Inheritance Tax in Scotland 2008/09 focuses on the day-to-day issues practitioners frequently encounter in practice. Packed full of useful features including worked examples, diagrams, and common-sense know how, readers using this essential book will be directed to explanations and answers to key inheritance tax questions and scenarios.

About the authors:

Fiona McDonald is a solicitor in Pagan Osborne Solicitors private client team. She is a recognised expert in Succession, Estate Planning and Taxation issues.

Bill Pagan is the Head of Tax at Pagan Osborne Solicitors. He has served for more than twenty years on the Law Society of Scotland’s Tax Committee. He chairs the Private Client Tax Sub Committee.

Bibliographic detail

ISBN: 978 1 84766 138 8
Publication Date: Sep 08
Format: Paperback
Availability: In Print
List price: £45.00

Paperback - ISBN - 9781847661388 - £45.00 VAT Free

 

Inheritance Tax in Scotland 2008/09 contents:

• Scots Law in the IHT context
• 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
• Transferable nil rate bands
• The family home
• Pre-owned assets charge