Business and Agricultural Prop1000erty Relief PDF ePub eBook

Books Info:

Business and Agricultural Prop1000erty Relief free pdf Business and Agricultural Property Relief, 6th edition is a practical guide to the rules of inheritance tax relief for business, farm, woodland and heritage property. It examines both legislation and case law in detail, and provides worked examples to illustrate how principles of tax relief are applied in practice. Numerous references to HMRC guidance and Manuals are also included.1E8This book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. Most importantly it contains numerous examples of pitfalls to avoid in this complex area of tax law. It covers topics and questions such as: What constitutes agricultural property? What is treated as business property? The definition of woodland- The types of property that attract heritage relief- How reliefs interact- Ho1000w reliefs may be lost- Valuable planning ideas- Specific specialist subjects such as holiday lettings, horses, Lloyd's underwriters, heritage maintenance funds and the treatment of royalties of deceased composers. Include the following legislation and case law: FA 2013 s176 and Sch 36 - new measures designed to prevent the deductions of debts- FA 2012 s49 and Sch 14 - new Cultural Gifts Scheme which introduces new IHT relief for heritage property- Pawson v HMRC [2012] - remains very important as severely limits the ability to secure BPR on furnished holiday lets- HMRC v Hanson [2013] - provides much needed clarification when deciding whether a farmhouse qualifies for Agricultural Property Relief- HMRC v Atkinson [2012]- Golding v HRMC [2011]- G Silber (pr of Lerner (Deceased) v HMRC (2012)- Swain Mason v Mills

About Toby Harris

Toby Harris runs his own tax consultancy, and is a solicitor, CTA and past Council member of STEP. Chris Erwood is a qualified associate of both the Chartered Institute of Taxation and STEP

Details Book

Author : Toby Harris
Publisher : Bloomsbury Professional
Data Published : 30 July 2014
ISBN : 1780435495
EAN : 9781780435497
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 682 pages
Age + : 15 years
Language : English
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