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丸善のおすすめ度
【レイ・アンド・マクラフリンの実用相続税計画 第15版】
Ray and McLaughlin's Practical Inheritance Tax Planning: 15th Edition 15th ed. P 1008 p. 17
McLaughlin, Mark,
Davies, Paul,
Ray, Ralph
著
発行年月 |
2017年12月 |
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出版国 |
イギリス |
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言語 |
英語 |
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媒体 |
冊子 |
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装丁 |
paper |
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ページ数／巻数 |
1008 p. |
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ジャンル |
洋書／社会科学／経営学／会計学 |
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ISBN |
9781526500731 |
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商品コード |
1024775120 |
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| 国件名 |
イギリス
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本の性格 |
実務向け |
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新刊案内掲載月 |
2017年11月 |
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商品URL
| https://kw.maruzen.co.jp/ims/itemDetail.html?itmCd=1024775120 |
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内容
A comprehensive guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action. Updated in line with Finance Act 2017, including the following: - changes to the deemed domicile rules for IHT purposes - further restrictions to what is defined as excluded property under IHTA 1984 - new anti-avoidance measures The book has been restructured to reflect the coming into force of the Residence Nil-Rate Band from April 2017, with a new chapter on that subject. There is also a new chapter on Domicile.
