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Agricultural, Business and Heritage Property Relief
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ISBN13：9781526515209
出版社：Bloomsbury Professional UK
作者：Chris Erwood
出版日：2020/11/26
裝訂／頁數：平裝／592頁
版次：8
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An expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property, and the only book on the market to cover all these reliefs in the same volume.
It discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. It also contains numerous examples of pitfalls to avoid in this complex area of tax law.
This new edition covers the following developments:
- Revised HMRC guidance and interpretation on holding companies, LLPs, farmhouses and the level of discount, qualifying shares and clawback available
- Changes to the main residence nil rate band and the effect of business and agricultural reliefs and spouse exemptions
- Alignment of IHT/Estate Duty on heritage property
- More interest in heritage property relief, prompting more practical discussions/examples/crossover for farmhouses.
Numerous important cases are also referenced including these recent decisions:
- Graham (Deceased) v Revenue & Customs [2018] UKFTT 306 (TC) (on whether holiday letting arrangements were mainly a business of holding investments)
- Vigne (Deceased, Personal Representative of The Estate of) v Revenue and Customs [2017] UKFTT 632 (TC) (on whether a business did not consist ‘wholly or mainly of making or holding investments’)
- Williams & Ors v Revenue and Customs [2018] UKFTT 136 (TC) (on whether rental payments were deductible from the value of the business).
It discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. It also contains numerous examples of pitfalls to avoid in this complex area of tax law.
This new edition covers the following developments:
- Revised HMRC guidance and interpretation on holding companies, LLPs, farmhouses and the level of discount, qualifying shares and clawback available
- Changes to the main residence nil rate band and the effect of business and agricultural reliefs and spouse exemptions
- Alignment of IHT/Estate Duty on heritage property
- More interest in heritage property relief, prompting more practical discussions/examples/crossover for farmhouses.
Numerous important cases are also referenced including these recent decisions:
- Graham (Deceased) v Revenue & Customs [2018] UKFTT 306 (TC) (on whether holiday letting arrangements were mainly a business of holding investments)
- Vigne (Deceased, Personal Representative of The Estate of) v Revenue and Customs [2017] UKFTT 632 (TC) (on whether a business did not consist ‘wholly or mainly of making or holding investments’)
- Williams & Ors v Revenue and Customs [2018] UKFTT 136 (TC) (on whether rental payments were deductible from the value of the business).
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