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Two Volume Set: Tolley’s Inheritance Tax Planning and Tolley’s Capital Gains Tax Planning


ISBN13: 9780754534969
Published: October 2007
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Out of print



Subjects:
Taxation
Contents:
Tolley's Inheritance Tax Planning 2007 - 2008;
PART 1;
1. The scheme of Inheritance Tax;
2. Overseas issues;
PART 2;
3. Lifetime transfers and exemptions;
4. Death – transfers and exemptions;
5. Reliefs;
6. Settlements with an interest in possession;
7. Settlements without an interest in possession;
8. Gifts with Reservation;
9. Pre-Owned Asset Legislation;
PART 3
10. Planning;
11. Individuals;
12. Couples without children;
13. Couples with children and grandchildren;
14. Unmarried couples;
15. Second marriages;
16. Marriage breakdown;
PART 4;
17. Planning and the Family home;
18. Chattels;
19. Pensions and life insurance;
20. Businesses;
PART 5
21. Managing the estate;
22. Variations, disclaimers and will trusts

Tolley's Capital Gains Tax 2007 - 2008;

1. Introduction;
2. Annual rates and exemptions;
3. Anti-avoidance;
4. Appeals;
5. Assessments;
6. Assets;
7. Assets held on 6 April 1965;
8. Assets held on 31 March 1982;
9. Capital sums derived from assets;
10. Charities;
11. Children;
12. Claims;
13. Companies;
14. Companies-corporate finance and intangibles;
15. Computation of gains and losses;
16. Connected persons;
17. Corporate venturing scheme;
18. Death;
19. Double tax relief;
20. Employee share schemes;
21. Enterprise investment scheme;
22. Exemptions and reliefs;
23. Fraudulent or negligent conduct;
24. Furnished holiday accommodation;
25. Gifts;
26. Government securities;
27. Groups of companies;
28. HMRC: administration;
29. HMRC: confidentiality of information;
30. HMRC explanatory publications;
31. HMRC extra-statutory concessions;
32. HMRC statements of practice;
33. Hold-over reliefs;
34. Indexation;
35. Interaction with other taxes;
36. Interest on overpaid tax;
37. Interest and surcharges on unpaid tax;
38. Land;
39. Life insurance policies and deferred annuities;
40. Losses;
41. Market value;
42. Married persons and civil partners;
43. Mineral royalties;
44. Offshore settlements
45. Overseas matters;
46. Partnerships;
47. Payment of tax notes;
48. Penalties;
49. Private residences;
50. Qualifying corporate bonds;
51. Remittance basis;
52. Residence and domicile;
53. Retirement relief;
54. Returns;
55. Rollover relief-replacement of business assets;
56. Self-assessment;
57. Settlements;
58. Shares and securities;
59. Shares and securities-identification rules;
60. Substantial shareholdings of companies;
61. Taper relief;
62. Time limits-fixed dates;
63. Time limits-miscellaneous;
64. Underwriters at Lloyd’s;
65. Unit trusts and other investment vehicles;
66. Venture capital trusts;
67. Wasting assets;
68. Finance act 2006-summary of CGT provisions;
69. Tax case digest;
70. Table of cases;
71. Table of statutes;
72. Table of statutory instruments;
73. Index