Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Munkman on Employer's Liability

Munkman on Employer's Liability

Edited by: Marcus Pilgerstorfer KC
Price: £229.99

Adoption Law:
A Practical Guide 2nd ed




Welcome to Wildys

Watch


Enquiries of Local Authorities
and Water Companies:
A Practical Guide 7th ed



 Keith Pugsley, Ken Miles


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


Sorry. Can't find the title you are looking for.

Eden & Barr: Inheritance Tax in Scotland

Sandra EdenSenior Lecturer in Law, University of Edinburgh, Alan Barr

ISBN13: 9780406923585
Publisher: LexisNexis Butterworths
Country of Publication: Scotland
Format: Paperback
Price: Publication Abandoned



Written by two tax experts from the University of Edinburgh, this important new title is a practical guide to Inheritance Tax in Scotland. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context. The authors make use of illustrations and worked examples to assist the legal practitioner and accountant in this detailed and complicated area of practice.

Subjects:
Scots Law, Taxation
Contents:
Introduction to the tax:
outline,
key concepts, and UK tax law in Scotland.
Computation of tax: lifetime transfers.
Exemptions.
Special property.
Estate on death.
Gifts with reservation: nature, effect and computation.
Trusts: classification, particular problems of drafting, the effect of the Trusts (Scotland) Act 1961, s 5
the Law Reform (Miscellaneous Provisions) (Scotland) Act 1968
s18.
Administration and incidence.
General IHT planning.