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Personal Representatives: A Guide for Tax Practitioners 2nd ed


ISBN13: 9781912386413
Previous Edition ISBN: 9781912386116
Published: August 2021
Publisher: Claritax Books
Country of Publication: UK
Format: Paperback
Price: £85.00



Despatched in 4 to 6 days.

A practical guide for all personal representatives and others involved with the tax issues arising during the administration of a deceased person's estate. Written mainly for the tax practitioner, an attempt has nevertheless been made to make it intelligible to the non-tax professional, including in particular personal representatives who are trying to understand some of the tax intricacies associated with estate administration.

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.

Subjects:
Taxation
Contents:
Wills
Domicile and residence status of PRs - overview
Statutory residence in year of death
Domicile
Deemed domicile - generally
Deemed domicile - IHT
Probate
Excepted and normal estates
Administration of estates
IHT on death
Income tax and CGT liabilities prior to death
Income tax on income arising after death
CGT uplift on death
CGT - disposals during administration period

Series: Claritax Books

Family Investment Companies: Tax Planning and Compliance ISBN 9781917167130
To be published April 2025
Claritax Books
£115.00
Construction Industry Scheme: Guidance and Commentary 4th ed ISBN 9781917167116
Published November 2024
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests 3rd ed ISBN 9781917167123
Published November 2024
Claritax Books
£90.00
Furnished Holiday Lettings: A Tax Guide 5th ed ISBN 9781912386840
Published September 2024
Claritax Books
£80.00
Research and Development: with Patent Box 4th ed ISBN 9781917167062
Published September 2024
Claritax Books
£85.00
Employment Status: A Tax Guide 5th ed ISBN 9781912386741
Published July 2024
Claritax Books
£95.00
Cryptocurrency and Other Digital Assets: Tax Law and Practice 2nd ed ISBN 9781912386901
Published July 2024
Claritax Books
£85.00
£85.00
Residence: The Definition in Practice 5th ed ISBN 9781917167079
Published May 2024
Claritax Books
£80.00
Taxpayer Safeguards: Rights and Protections for Individuals 3rd ed ISBN 9781912386970
Published April 2024
Claritax Books
£90.00
Employee Share Schemes: Equity Reward for Private Companies 3rd ed ISBN 9781912386956
Published April 2024
Claritax Books
£90.00
Tax Appeals: Law and Practice at the FTT 6th ed ISBN 9781912386925
Published February 2024
Claritax Books
£90.00
Main Residence Relief 4th ed ISBN 9781912386833
Published January 2024
Claritax Books
£85.00
Discovery Assessments: How to Challenge Them 4th ed ISBN 9781912386918
Published November 2023
Claritax Books
£90.00
Research and Development: with Patent Box 3rd ed ISBN 9781912386505
Published May 2023
Claritax Books
Out of print
Taxation of Partnerships 2nd ed ISBN 9781912386567
Published October 2022
Claritax Books
£85.00
Schedule 36 Notices: HMRC information requests 2nd ed ISBN 9781912386727
Published October 2022
Claritax Books
Out of print
Cryptocurrency and Other Digital Assets: Tax Law and Practice ISBN 9781912386536
Published September 2022
Claritax Books
Out of print
Employee Share Schemes: Equity Reward for Private Companies 2nd ed ISBN 9781912386208
Published July 2022
Claritax Books
Out of print
Tax Appeals: Law and Practice at the FTT 5th ed ISBN 9781912386604
Published February 2022
Claritax Books
Out of print
Taxpayer Safeguards: Rights and Protections for Individuals 2nd ed ISBN 9781912386512
Published February 2022
Claritax Books
Out of print
Discovery Assessments: How to Challenge Them 3rd ed ISBN 9781912386598
Published January 2022
Claritax Books
Out of print
Construction Industry Scheme: Guidance and Commentary 3rd ed ISBN 9781912386451
Published November 2021
Claritax Books
Out of print
Schedule 36 Notices: HMRC information requests ISBN 9781912386499
Published July 2021
Claritax Books
Out of print
Capital Allowances 2021-22 ISBN 9781912386376
Published May 2021
Claritax Books
Out of print
Inheritance Tax: Lifetime Transfers and the Death Estate ISBN 9781912386345
Published October 2020
Claritax Books
Out of print
Furnished Holiday Lettings: A Tax Guide 4th ed ISBN 9781912386222
Published June 2020
Claritax Books
Out of print
Taxation of Partnerships ISBN 9781912386314
Published June 2020
Claritax Books
Out of print
Main Residence Relief 3rd ed ISBN 9781912386239
Published April 2020
Claritax Books
Out of print
Living and Working Abroad ISBN 9781912386260
Published February 2020
Claritax Books
£50.00
A-Z of Plant & Machinery 2019-20 ISBN 9781912386215
Published May 2019
Claritax Books
Out of print
Research and Development: With Patent Box 2nd ed ISBN 9781908545756
Published April 2019
Claritax Books
Out of print
Out of print
Managing Risk: A Guide for Accountants and Tax Advisers ISBN 9781912386130
Published February 2019
Claritax Books
Out of print
Employment Status: A Tax Guide 4th ed ISBN 9781912386024
Published January 2019
Claritax Books
Out of print
Employee Share Schemes: Equity Reward for Private Companies ISBN 9781912386031
Published July 2018
Claritax Books
Out of print
Financial Planning with Trusts 2018-19 ISBN 9781912386109
Published July 2018
Claritax Books
Out of print
A-Z of Plant & Machinery 2018-19 ISBN 9781912386062
Published July 2018
Claritax Books
Out of print
Out of print
VAT Registration: Unravelling the Complexities 2nd ed ISBN 9781912386000
Published February 2018
Claritax Books
£60.00
Residence: The Definition in Practice 3rd ed ISBN 9781908545817
Published January 2016
Claritax Books
Out of print
Research and Development: Maximising the Tax Relief ISBN 9781908545619
Published December 2014
Claritax Books
Out of print
PAYE: A Practical Guide 2012-13 ISBN 9781908545176
Published October 2012
Claritax Books
Out of print
Capital Allowances for Fixtures: 2012-13 ISBN 9781908545152
Published April 2012
Claritax Books
Out of print