This annual handbook provides highly focused commentary by concentrating on the current tax regime and the most frequently-encountered topics. Designed to be of everyday use it contains many worked examples and extensive topic indexes, case tables and legislation finding lists.
It is also thoroughly cross-referenced to the relevant legislation, cases and HMRC Manuals and to CCH's British Tax Reporter making it the ideal desktop companion.
The commentary reflects all changes made by the Finance Act 2010.
Contents include:
Key data
Inheritance tax generally
Calculation of inheritance tax liability
Completion of inheritance tax return
Lifetime transfers
Transfers on death
Trusts and estates
Valuation
Exemptions
Residence and international aspects
CCH CCH enjoys a unique position within the tax, accountancy and business management marketplace.
As a leading service provider to the profession we have an unrivalled view of our customers' needs because we produce and deliver solutions that match their individual requirements — from information to training to software.