TolleyGuidance IHT, Trusts & Estates module offers complete coverage of inheritance tax, trusts, charities, administration of estates, trust and estate compliance and overseas planning.
The IHT, Trusts & Estates module has been written by leading experts in the field and has Chris Whitehouse and Kay Hogg as consultant editors.
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The module has been divided into the following areas:
|Principles of inheritance tax||
Inheritance tax planning
The charge to inheritance tax
|Inheritance tax reliefs||Will planning|
|Calculation of inheritance tax||APR planning|
|Gifts with reservation (inc POAT)||BPR planning|
|Trusts||Trusts - income tax and capital gains tax|
|Using trusts||Tax categories for trusts|
|Creating a trust||Income and expenses|
|Administering a trust||Income tax for trusts and beneficiaries|
|Trust assets and investments||Capital gains tax|
|Trust accounts||Special categories|
|Distribution and the use of trust assets||Tax returns and compliance|
|Termination||Offshore trusts (ITand CGT)|
|Offshore trusts general principles|
|Estates||Estates - income tax and capital gains tax|
|Application for probate||Tax liabilities of the deceased|
|Administering the estate||Tax liabilities of the estate|
|Distribution of the estate||Beneficiaries' tax position|
|Changes to the distribution|
|Cross border estates|
|Charities||Estates - inheritance tax|
|Charities administration||Calculation of IHT on death|
|Charities and tax||Inheritance tax compliance for deceseased estates|
Tolley's Inheritance Tax 2012-13 comprehensive guide is your vital first point of reference for accessible, accurate information on IHT liabilities.