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Business and agricultural property relief

By: Contributor(s): Language: English Publication details: West Sussex Bloomsbury Professional Ltd. 2014Edition: 6th edISBN:
  • 9781780435497
Subject(s): LOC classification:
  • 336.2002463
Partial contents:
Introduction -- Agricultural property: qualifying property -- Agricultural property: agricultural value, the rates of relief, occupation and other aspects -- Agricultural property: areas of particular concern -- Business property: property qualifying for the relief -- Business property: the rates of relief, limitations to the relief -- Relevant business property: exceptions to the relief: excepted assets -- Relevant business property: aspects of valuation and the treatment of liabilities -- Relevant business property: exceptions to the relief: 'wholly or mainly holding investments -- Clawback -- Woodlands -- Overlap of APR and BPR -- Tax shelters -- General planning point -- Will planning -- APR and BPR: the new regime -- Heritage property: what qualifies, undertakings and access -- Heritage property: application for exemption and variation of undertakings -- Heritage property: loss of the exemption -- Heritage property: the regime for relevant property trusts -- Maintenance funds -- Compliance -- Payment of IHT
Summary: Provides a practical guide to the rules concerning inheritance tax relief for heritage properties, businesses, farms and woodland. Includes worked examples, and considers both legislation and case law. It discusses commonly encountered situations, provides guidance on compliance and offers useful tips for saving client's tax.
Holdings
Item type Current library Call number Copy number Status Barcode
Book London Books 336.2002463 HAR (Browse shelf(Opens below)) 1 Available 30078436

Introduction -- Agricultural property: qualifying property -- Agricultural property: agricultural value, the rates of relief, occupation and other aspects -- Agricultural property: areas of particular concern -- Business property: property qualifying for the relief -- Business property: the rates of relief, limitations to the relief -- Relevant business property: exceptions to the relief: excepted assets -- Relevant business property: aspects of valuation and the treatment of liabilities -- Relevant business property: exceptions to the relief: 'wholly or mainly holding investments -- Clawback -- Woodlands -- Overlap of APR and BPR -- Tax shelters -- General planning point -- Will planning -- APR and BPR: the new regime -- Heritage property: what qualifies, undertakings and access -- Heritage property: application for exemption and variation of undertakings -- Heritage property: loss of the exemption -- Heritage property: the regime for relevant property trusts -- Maintenance funds -- Compliance -- Payment of IHT

Provides a practical guide to the rules concerning inheritance tax relief for heritage properties, businesses, farms and woodland. Includes worked examples, and considers both legislation and case law. It discusses commonly encountered situations, provides guidance on compliance and offers useful tips for saving client's tax.