Show Summary Details

2. Inheritance tax

Scottish Older Client Law Service

Author:
Multi Author
Publisher:
Bloomsbury Professional
Publication Date:
July 2022
Division H Financial Advice and Taxation Chapter 2: Taxation Concern Structure of inheritance tax Lifetime gifts Charging structure Major reliefs Lifetime planning for inheritance tax Reservation of benefit Interaction of inheritance tax and capital gains tax Annual allowances Gifts out of surplus income Inheritance tax planning under the will ...

If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.