Taxation of Estates, Gifts and Trusts, Vada Waters Lindsey
Автор: Julie Butler Название: Tax Planning for Farm and Land Diversification ISBN: 1526515334 ISBN-13(EAN): 9781526515339 Издательство: Bloomsbury Academic Рейтинг: Цена: 26928.00 р. Наличие на складе: Нет в наличии.
Описание: Increasingly those running a farming business need to look closely at opportunities to diversify their revenue streams as the more traditional activities become less sustainable on their own. This title is written for the accountants, tax advisers and others who have these businesses or individuals as their clients. It explores the tax planning opportunities available in different circumstances such as re-use of redundant buildings and planting more woodland. Relevant cases are considered throughout as is the increasing focus of HMRC towards the reliefs available to farmers.
The sixth edition covers a number of important new developments:
- the Agriculture Bill 2019-20 which has the main aims of reforming UK agriculture policy, replacing the current subsidy system, supporting land-owners and farmers in the transition away from the Common Agricultural Policy and introducing a new Environmental Land Management scheme
- the results of the consultation on tenancy reform
- New CGT returns from 5 April 2020 (need for a 30-day disclosure)
- The new Annual Investment Allowance set at ?1 million
- Implications from the pressure to plant more trees (and promise of more subsidies) to increase the profitability of woodland
- The tax impact of ‘rewilding’ and ‘agroforestry’
Автор: Chris Erwood Название: Agricultural, Business and Heritage Property Relief ISBN: 1526515202 ISBN-13(EAN): 9781526515209 Издательство: Bloomsbury Academic Рейтинг: Цена: 22176.00 р. Наличие на складе: Нет в наличии.
Описание: An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume.
It discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. It also contains numerous examples of pitfalls to avoid in this complex area of tax law.
This new edition covers the following developments:
- Revised HMRC guidance and interpretation on holding companies, LLPs, farmhouses and the level of discount, qualifying shares and clawback available
- Changes to the main residence nil rate band and the effect of business and agricultural reliefs and spouse exemptions
- Alignment of IHT/Estate Duty on heritage property
- More interest in heritage property relief, prompting more practical discussions/examples/crossover for farmhouses.
Numerous important cases are also referenced including these recent decisions:
- Graham (Deceased) v Revenue & Customs [2018] UKFTT 306 (TC) (on whether holiday letting arrangements were mainly a business of holding investments)
- Vigne (Deceased, Personal Representative of The Estate of) v Revenue and Customs [2017] UKFTT 632 (TC) (on whether a business did not consist ‘wholly or mainly of making or holding investments’)
- Williams & Ors v Revenue and Customs [2018] UKFTT 136 (TC) (on whether rental payments were deductible from the value of the business).
Автор: Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Trust and Estates 2020/21 ISBN: 1526514907 ISBN-13(EAN): 9781526514905 Издательство: Bloomsbury Academic Рейтинг: Цена: 15840.00 р. Наличие на складе: Нет в наличии.
Описание: Trusts and Estates 2020/21 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased’s estate.The 2020/21edition has been updated to Finance Act 2020 and includes the following: - Updated commentary to reflect the Government confirmation that legislation will be introduced in Finance Bill 2020-21 which will introduce a 2% surcharge from 1 April 2021 for non-UK residents purchasing residential property in the UK- The Administration of Estates Act 1925 (Fixed Net Sum) Order 2020, which increases the statutory legacy in intestate estates from ?250,000 to ?270,000 from 6 February 2020- Online CGT Return and the Finance Act 2019 compliance application to UK and non-UK resident PRs/Trustees- Updated commentary reflecting the provisions from Finance Bill 2020-21 that UK and non-UK resident PRs who sell a residential property that gives rise to a CGT liability must send a stand-alone tax return to HMRC and pay any CGT due within 30 days of completion of the sale- Case law - Mackay v Wesley [2020] EWHC 1215 (Ch) (18 May 2020) – application to rescind Trustee appointmentWritten by two of the leading experts in this field, Trusts and Estates 2020/21enables practitioners to gain a better understanding of current tax law so they can confidently organise their clients’ financial affairs in a tax-efficient and compliant manner.This accessible reference guide 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Описание: This is a topical area for the courts, which have moved to imply various limitations or tests on decision makers powers and when they can be challenged. This is made more difficult for lay users and lawyers alike in that implied restrictions are (by definition) not apparent from the words of the relevant contract itself. These limits are applied by the courts not just to fiduciaries (such as trustees or directors), but also to non-fiduciaries (eg banks and employers).Recent case law includes:· Pitt v Holt (SC) – trustee decisions (2013)· Braganza (SC) – contractual discretions (2015)· Eclairs (SC) – directors powers: proper purposes (2015)· IBM UK Holdings v Dalgleish (CA) – employer powers under pension plans (2017)· British Airways (CA)– pension plan – proper purposes (2018)The book reviews the relevant doctrines of:· Interpretation rules· Proper purposes;· Due consideration of relevant factors· Full perversity (no reasonable decision maker)
Автор: Dominic de Cogan, John Snape Название: Landmark Cases in Revenue Law ISBN: 1509945229 ISBN-13(EAN): 9781509945221 Издательство: Bloomsbury Academic Рейтинг: Цена: 7918.00 р. Наличие на складе: Есть у поставщика Поставка под заказ.
Описание: In an important addition to the series, this book tells the story of 20 leading revenue law cases. It goes well beyond technical analysis to explore questions of philosophical depth, historical context and constitutional significance. The editors have assembled a stellar team of tax scholars, including historians as well as lawyers, practitioners as well as academics, to provide a wide range of fresh perspectives on familiar and unfamiliar decisions. The whole collection is prefaced by the editors’ extended introduction on the peculiar significance of case-law in revenue matters. This publication is a thought provoking and engaging showcase of tax writing that is accessible equally to specialists and non-specialists.
This volume for Scots law students contains the main statutory provisions relating to both heritable and moveable property, trusts and succession. It includes all the important provisions regulating post-feudal land law in Scotland. Key contents include: Requirements of Writing (Scotland) Act 1995; Land Reform (Scotland) Act 2003, Part 1; Title Conditions (Scotland) Act 2003; Charities and Trustee Investment (Scotland) Act 2005; Land Registration etc. (Scotland) Act 2012; Succession (Scotland) Act 2016.
Автор: Jeffrey Evans Stake Название: Trusts and Estates ISBN: 1647081114 ISBN-13(EAN): 9781647081119 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 35066.00 р. Наличие на складе: Нет в наличии.
Описание: Designed as a teaching tool for a basic course in trusts and estates. The book focuses on key cases and UPC provisions, with many fewer note cases than appear in standard casebooks, rather than providing hornbook-like coverage of the subject. The hope is that this narrower focus will make it easier for to students to understand what to study.
Автор: Chris Erwood, Iris Wunschmann-Lyall, Mark McLaughlin Название: Bloomsbury Professional Inheritance Tax 2021/22 ISBN: 1526518473 ISBN-13(EAN): 9781526518477 Издательство: Bloomsbury Academic Рейтинг: Цена: 19008.00 р. Наличие на складе: Нет в наличии.
Описание: Inheritance Tax 2021/22 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.
This essential guide to IHT helps you navigate progressively through the complexities of an 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.
Updates for the 2021/22 edition include:
- HMRC confirm there will be no overarching reform to Trust taxation
- HMRC consultation into how better to support taxpayers to fulfil their offshore tax obligations/compliance
- IHT thresholds - References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
- IHT compliance - A change in HMRC’s practice when handling applications for a clearance certificate (form IHT30)
- Covid-19
- Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
- HMRC confirmed that payments under the coronavirus life assurance scheme are exempt from IHT
- Case law – Including:
- O’Neill v Holland (joint beneficial ownership between co-inhabitants)
- Fantini v Scrutton & Ors (purported severance of a joint tenancy)
- Cox (Executors) v HMRC [2020] UKFTT 442 TC (reinforces HMRC stance on BPR denial for furnished holiday lettings)
This accessible reference guide 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Автор: Chris Erwood, Iris Wunschmann-Lyall Название: Bloomsbury Professional Trusts and Estates 2021/22 ISBN: 1526518511 ISBN-13(EAN): 9781526518514 Издательство: Bloomsbury Academic Рейтинг: Цена: 19008.00 р. Наличие на складе: Нет в наличии.
Описание: Trusts and Estates 2021/22 is a practical and accessible reference book that provides clear guidance on compliance and operation under current law and is indispensable when starting, running or ending a trust, or dealing with a deceased’s estate.
The 2021/22 edition includes updates to the following:
- Introduction of tougher penalties for late tax payments and new points based penalty for late filing of SA returns from 2023
- SA 21 return includes requirement to declare both Furlough payments as income and Furlough amounts over claimed
- End of the road for Trust taxation reforms as HMRC announce closure of long running review
- Trust Registration Service (TRS)
- Publication of the Manual
- 5AMLD extends TRS to most trusts whether or not income/gain producing
- IHT thresholds – References to the freezing of the nil rate band and the fixing of the residence nil rate band and taper threshold
- IHT compliance – A change in HMRC’s practice when handling applications for a clearance certificate (form IHT30)
- Covid-19
- Temporary easements for IHT compliance purposes resulting from difficulties caused by Covid-19
- Temporary measure reduced thresholds for Stamp Duty Land Tax
- Controversial decision in Mackay v Wesley partially overturned
- HMRC appeal Upper Tax Tribunal successful in overturning access to BADR through failure of beneficiaries to hold trust interest for required 12 month period (Quentin Skinner 2005 Settlement v HMRC)
Written by two of the leading experts in this field, this title enables practitioners to gain a better understanding of current tax law so they can confidently organise their clients’ financial affairs in a tax-efficient and compliant manner.
This accessible reference guide 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, as well as numerous worked examples demonstrating how to apply the main principles in practice.
Автор: Jacquelyn Kimber, Julie Bell Название: Tax Advisers` Guide to Trusts ISBN: 1526523906 ISBN-13(EAN): 9781526523907 Издательство: Bloomsbury Academic Рейтинг: Цена: 28512.00 р. Наличие на складе: Нет в наличии.
Описание: This title is written to provide tax advisers an understanding of the UK tax rules applicable to trusts resident in the UK or abroad, and the resultant tax liabilities of the trustees, settlors and beneficiaries, and opportunities for reducing those liabilities where possible. As well as background to trusts and trustees powers and duties, the commentary deals with the main types of private trusts and the rules that apply to them- these cause practitioners the biggest headache. There are also important chapters in residence and domicile and foreign trusts, charitable trusts, and purpose and heritage trusts. A number of specialist areas such as protective and vulnerable persons trusts are also dealt with. The commentary is updated in line with recent important case developments including Routier, and Quentin Skinner. The impact of Brexit, and Covid-19, including the Stamp Duty holiday, is covered, as is the introduction of new intestacy rules in February 2020, and the impact of the new money laundering regulations on trusts.Recent changes to the Inheritance Tax Act 1984 (s.48(3) (excluded property) and s. 81 (settlements)) are also covered.This new edition contains a significant number of new worked examples to illustrate the points made in the commentary.A digital version of this title is available as part of our online tax resources. Contact our sales team to ask about access - onlinesales@bloomsburyprofessional.com
Описание: This book identifies a set of principles and corresponding tax settings that countries may apply to cross-border income derived by, through, or from a trust and will appeal to international tax practitioners, administrators, policymakers, academics, and students.
Автор: Jeffrey Evans Stake Название: Trusts and Estates ISBN: 1636599338 ISBN-13(EAN): 9781636599335 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 46708.00 р. Наличие на складе: Нет в наличии.
Описание: Stake's Trusts and Estates casebook is designed as a teaching tool for a basic course in trusts and estates. This casebook is less willing than some to assume that the goal of following the decedent's intent overrides other societal concerns. The book focuses on key cases and UPC provisions, with many fewer note cases than appear in standard casebooks, rather than providing hornbook-like coverage of the subject. The hope is that this narrower focus will make it easier for to students to understand what to study and perhaps make the book more readable than some casebooks. Stake's book can be easily covered in a 3-hour course, or can be supplemented with local law for a 4-hour course. The casebook includes a variety of policy questions for class discussion, from questions about the justice and efficiency of various UPC provisions to questions about the roles of courts and legislatures in making policy choices.
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