Description
This book covers everything the ACCA student needs to know about inheritance tax for Paper 3.2 Advanced Taxation.
The book takes account of the Finance Act 2005.
Written as a companion book to Malcolm?s best-seller UK Taxation for Students: A Simplified Approach the book contains numerous worked examples and is written in easy to read step by step format.
The book also contains all relevant rates and allowances, a True and False Question and Answer Quiz and tips on exam technique.
CONTENTS
Rates and allowances
CHAPTER 1: Overview
CHAPTER 2: Trusts
CHAPTER 3: Lifetime transfers
CHAPTER 4: Lifetime exemptions, reliefs and the seven year rule
CHAPTER 5: Death estate
CHAPTER 6: Death estate exemptions and reliefs
CHAPTER 7: Gifts with reservation
CHAPTER 8: Double taxation relief
CHAPTER 9: Trusts: some additional IHT points to note
CHAPTER 10: Trusts and income and capital gains taxation
CHAPTER 11: Administration
Appendix 1: True and false questions and answers
Appendix 2: Useful addresses
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B.Sc M.Sc (Bus Admin) M.Sc (Org Psy) MCMI Malcolm Finney
Malcolm Finney is an international tax consultant and founder of Management Dynamics which specialises in both tax and management training and consultancy. Formerly, Malcolm was Head of Domestic and International Tax at the London based law firm Nabarro Nathanson and Head of International tax at Grant Thornton. Malcolm is joint editor of International Corporate and Personal Taxation published by Lexis Nexis.
Spiramus Press
We are a UK-based publisher, with an emphasis on tax titles for lawyers, accountants and tax managers. Our books cover both UK and international tax.
















