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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Malcolm Finney, B.Sc M.Sc (Bus Admin) M.Sc (Org Psy) MCMI C Maths
Malcolm runs his own tax consultancy and training firm, Pythagoras Training.
Malcolm's previous experience has included working for the international finance and international tax consultancy J.F. Chown & Company Ltd (now Chown Dewhurst LLP); as partner and head of international tax at the international accountancy firm Grant Thornton LLP; and as head of tax at the London-based law firm Nabarro Nathanson.
Malcolm has written extensively on tax matters, has spoken at tax seminars both in the UK and abroad and has been a visiting lecturer at the University of Greenwich Business School.
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.
