Practical Inheritance Tax – Saksida

Practical Inheritance Tax – Saksida is a comprehensive guide to all the issues faced in preparing lifetime transfer calculations, preparing the death estate and any related inheritance tax due, and advising clients on the associated inheritance tax issues.  The service is structured in the same order as a complex death estate would need to be approached; the lifetime gifting considered first, and then the death estate. In both sections, valuation issues, exemptions and reliefs and other complications are succinctly covered. Extended examples show the practical application of the more complicated issues and areas. Most chapters conclude with a section on pitfalls and practical, realistic tax planning opportunities.

The commentary is maintained by Megan Saksida ACA CTA TEP.

If you have any feedback on any aspect of Practical Inheritance Tax - Saksida, please click here to email the Croner-i team. 

ABOUT THIS SERVICEABOUT THIS SERVICE
1. INTRODUCTION TO INHERITANCE TAX1. INTRODUCTION TO INHERITANCE TAX
2. EXEMPT TRANSFERS IN LIFE2. EXEMPT TRANSFERS IN LIFE
3. EXCLUDED PROPERTY3. EXCLUDED PROPERTY
4. RELIEF FOR BUSINESS PROPERTY4. RELIEF FOR BUSINESS PROPERTY
5. AGRICULTURAL PROPERTY RELIEF5. AGRICULTURAL PROPERTY RELIEF
6. FALL-IN-VALUE RELIEF6. FALL-IN-VALUE RELIEF
7. THE NIL-RATE BAND7. THE NIL-RATE BAND
8. THE INTERACTION BETWEEN CGT AND IHT8. THE INTERACTION BETWEEN CGT AND IHT
9. MAKING A LIFETIME TRANSFER9. MAKING A LIFETIME TRANSFER
10. THE RESIDENCE NIL-RATE BAND10. THE RESIDENCE NIL-RATE BAND
11. LIFETIME TRANSFERS AT DEATH11. LIFETIME TRANSFERS AT DEATH
12. BPR AND APR UPON DEATH12. BPR AND APR UPON DEATH
13. VALUATION OF ASSETS IN THE DEATH ESTATE13. VALUATION OF ASSETS IN THE DEATH ESTATE
14. POST MORTEM RELIEFS14. POST MORTEM RELIEFS
15. QUICK SUCCESSION RELIEF15. QUICK SUCCESSION RELIEF
16. OTHER EXEMPTIONS AND RELIEFS FOR TRANSFERS UPON DEATH16. OTHER EXEMPTIONS AND RELIEFS FOR TRANSFERS UPON DEATH
17. GIFTING TO CHARITY17. GIFTING TO CHARITY
18. CALCULATING THE DEATH ESTATE18. CALCULATING THE DEATH ESTATE
19. GIFTS WITH RESERVATION OF BENEFIT19. GIFTS WITH RESERVATION OF BENEFIT
20. PRE-OWNED ASSET TAX20. PRE-OWNED ASSET TAX
21. DOMICILE AND DEEMED DOMICILE STATUS21. DOMICILE AND DEEMED DOMICILE STATUS
22. INSTRUMENTS OF VARIATION AND DISCLAIMERS22. INSTRUMENTS OF VARIATION AND DISCLAIMERS
23. CLOSE COMPANIES23. CLOSE COMPANIES
24. SPREADING PROVISIONS24. SPREADING PROVISIONS
25. WOODLANDS25. WOODLANDS
26. GROSSING AND DOUBLE GROSSING26. GROSSING AND DOUBLE GROSSING
27. HERITAGE PROPERTY27. HERITAGE PROPERTY
28. TAX AVOIDANCE28. TAX AVOIDANCE
29. IHT ADMINISTRATION29. IHT ADMINISTRATION
30. PAYMENT OF IHT30. PAYMENT OF IHT
31. THE FUTURE OF INHERITANCE TAX31. THE FUTURE OF INHERITANCE TAX
APPENDIX 1 – GIFTS FOR NATIONAL PURPOSESAPPENDIX 1 – GIFTS FOR NATIONAL PURPOSES
APPENDIX 2 – VISITING FORCES – DESIGNATED COUNTRIESAPPENDIX 2 – VISITING FORCES – DESIGNATED COUNTRIES
APPENDIX 3 – STATUTORY INSTRUMENTSAPPENDIX 3 – STATUTORY INSTRUMENTS

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