Finney on Personal Representatives
- FINNEY ON PERSONAL REPRESENTATIVES
- ABOUT THE AUTHOR
- 1. WILLS
- 2. PERSONAL REPRESENTATIVES AND PROBATE
- 3. ADMINISTRATION OF ESTATES
- 4. DOMICILE AND RESIDENCE STATUS OF PERSONAL REPRESENTATIVES
- 5. CGT – UPLIFT ON DEATH
- 6. CGT – DISPOSALS BY THE PERSONAL REPRESENTATIVES DURING THE ADMINISTRATION PERIOD
- 7. CGT – DISPOSALS POST THE ADMINISTRATION PERIOD
- 8. IHT – LIABILITIES OF PERSONAL REPRESENTATIVES
- 9. IHT – PROBATE/IHT RETURNS
- 10. INCOME TAX LIABILITY ON INCOME ARISING AFTER DEATH
Welcome to Finney on Personal Representatives.
This service is a practical guide for all personal representatives and others involved with the tax issues arising during the administration of a deceased person's estate.
- Practical approach, with many worked examples.
- Considers CGT, IHT and income tax position of PRs, from death to the end of the administration period.
- CGT, IHT and income tax position of beneficiaries (specific, general or residuary).
- Detailed examination of formalities necessary for a valid will under which PRs are appointed.
- Tax planning suggestions throughout.
- Extensive reference to legislation, case law and HMRC guidance.
The author, Malcolm Finney M.Sc (Bus Admin), M.Sc (Org Psych), B.Sc is an independent tax consultant and author of many years' experience. Malcolm was formerly a partner and head of international tax at Grant Thornton LLP and head of tax with law firm Nabarro Nathanson.