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英国相続税ガイド 2017-2018年版

Tolley's Inheritance Tax, 2017-18 Edition

Malcolm Gunn

1 vol. 1,100 p. Paper., 2017年11月刊(年1回刊行)

Butterworths (LexisNexis), GBR. ISBN: 9780754553793

特価 ¥26,631

在庫あり

相続税上のトピック(A-Z形式)ごとに適用税率、申告、控除・還付手続、プランニングなど、制度と実務を簡潔に解説するレファレンス。判例・審決、控除規定、ガイダンスなどの最新動向の影響や理解の助けとなる説例を豊富に交えています。
"Fully cross referenced to Simon's Taxes. Endorsed by the Association of Taxation Technicians"

【Table of Contents】

1. Introduction and Basic Principles;

2. Accounts and Returns;

3. Accumulation and Maintenance Trusts;

4. Administration and Collection;

5. Agricultural Property;

6. Anti-Avoidance;

7. Business Property;

8. Calculation of Tax;

9. Capital Gains Tax;

10. Chargeable Transfer;

11. Charities;

12. Close Companies;

13. Connected Persons;

14. Deeds Varying Dispositions on Death;

15. Determinations and Appeals;

16. Diplomatic Immunity;

17. Domicile;

18. Double Taxation Relief;

19. Estate;

20. Excluded Property;

21. Exempt Transfers;

22. Gifts with Reservation;

23. HMRC Extra-Statutory Concessions;

24. HMRC Press Releases;

25. HMRC Statements of Practice;

26. Interest in Possession;

27. Interest on Tax;

28. Land;

29. Liability for Tax;

30. Life Assurance Policies and Annuities;

31. Lifetime Transfers;

32. Mutual Transfers;

33. National Heritage;

34. Partnerships;

35. Payment of Tax;

36. Penalties;

37. Pension Schemes;

38. Potentially Exempt Transfers;

39. Protective Trusts;

40. Quick Succession Relief;

41. Rates of Tax;

42. Settlements — General;

43. Settlements with Interests in Possession;

44. Settlements without Interests in Possession;

45. Shares and Securities;

46. Situs;

47. Time Limits;

48. Time of Disposition;

49. Transfer of Value;

50. Transfers on Death;

51. Transfers Within Seven Years Before Death;

52. Transitional Provisions;

53. Trusts for Disabled Persons;

54. Trusts for Employees;

55. Valuation;

56. Voidable Transfers;

57. Woodlands;

58. Working Case Study;

59. Case summaries;

60. IHT Newsletter and Tax Bulletin extracts;

61. Finance Act 2005 — Summary of IHT Provisions;

62. Table of Cases;

63. Table of Statutes (and Statutory Instruments);

64. Index