Bloomsbury Professional Inheritance Tax 2022/23


Book Description

Inheritance Tax 2022/23 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls. This authoritative guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this book will be a valuable addition to your practice library. The new edition is updated in line with recent case decisions, revised guidance from HMRC and the provisions of Finance Act 2022.




Bloomsbury Professional Law Insight - Cryptocurrency in Matrimonial Finance


Book Description

This book explores the specialist area of cryptocurrency in the context of matrimonial finance proceedings. The work is split into two parts. The first part provides a comprehensive primer on cryptocurrency and blockchain technology. It explains what cryptocurrencies are, how they are held by their owners, and how blockchain technology works. This part also considers the legal status and current regulatory treatment of cryptocurrency in England and Wales. The second part provides an overview of financial remedies and the distributive principles applied by the Family Court in matrimonial finance cases. It analyses the current case law on cryptocurrencies as a variety of 'property', before exploring issues that practitioners may face when encountering crypto-assets in litigation. This includes the challenges of valuing, tracing, and freezing cryptocurrency, as well as disclosure considerations. The work includes an overview of the principles relating to 'self-help' disclosure and associated criminal offences pursuant to the Computer Misuse Act 1990 and the Data Protection Act 2018. It also contains a summary of HMRC's current guidance on the taxation of crypto-assets for individuals. This title is included in Bloomsbury Professional's Family Law and Cyber Law online services.




Revenue Law: Principles and Practice


Book Description

This highly respected work is a leading textbook for students and an invaluable first point of reference for practitioners. Its impressive list of contributors provides a clear and detailed explanation of the law, with a wealth of practical examples. It is fully revised and updated to the latest Finance Act, covering the latest case law and developments in practice.







Opinion Writing and Case Preparation


Book Description

Opinion Writing and Case Preparation equips trainee barristers with the tools and techniques they need to identify, analyse, and present convincing legal arguments, and gives a thorough grounding in the skill of writing opinions.With its systematic approach to legal research and fact management, the manual provides trainee barristers with an efficient and reliable method for preparing a client's case. The fundamental qualities of effective writing are also clearly identified and explained, helping you develop this essentialskill. Particular care is taken to guide you through the appropriate ways of writing opinions in a variety of contexts.Digital formatsThis edition is available for students and institutions to purchase in a variety of formats.The e-book offers a mobile experience and convenient access along with functionality tools, navigation features, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks




Core Statutes on Property Law 2022-23


Book Description

Well-selected and authoritative, Hart Core Statutes provide the key materials needed by students in a format that is clear, compact and very easy to use. They are ideal for use in exams.




Politics, Policy and Private Law


Book Description

This is a landmark and ambitious research project looking at private law through the policy prism undertaken by a team of acknowledged experts in their fields. The majority of existing literature diminishes the impact of policy in the development of legal principles, impeding a deeper understanding of it. Part of a two-part study, this first volume explores tort law, property law and equity. Both studies engage with modern challenges and technical developments that now inform private law, with chapters looking at the Grenfell disaster, compensation of medical injuries post COVID-19, the gig economy and co-ownership. They also explore traditional private law areas through a novel lens, such as psychological injury and the impact of fairness and/or equality obligations. They highlight the similarities and differences across many aspects of private law, allowing for a richer analysis across all the strands of private law.




The Inheritance of Loss


Book Description

Winner of the National Book Critics Circle Award and the Man Booker Prize: An “extraordinary” novel “lit by a moral intelligence at once fierce and tender” (The New York Times Book Review). In a crumbling, isolated house at the foot of Mount Kanchenjunga in the Himalayas, an embittered old judge wants only to retire in peace. But his life is upended when his sixteen-year-old orphaned granddaughter, Sai, arrives on his doorstep. The judge’s chatty cook watches over the girl, but his thoughts are mostly with his son, Biju, hopscotching from one miserable New York restaurant job to another, trying to stay a step ahead of the INS. When a Nepalese insurgency threatens Sai’s new-sprung romance with her tutor, the household descends into chaos. The cook witnesses India’s hierarchy being overturned and discarded. The judge revisits his past and his role in Sai and Biju’s intertwining lives. In a grasping world of colliding interests and conflicting desires, every moment holds out the possibility for hope or betrayal. Published to extraordinary acclaim, The Inheritance of Loss heralds Kiran Desai as one of our most insightful novelists. She illuminates the pain of exile and the ambiguities of postcolonialism with a tapestry of colorful characters and “uncannily beautiful” prose (O: The Oprah Magazine). “A book about tradition and modernity, the past and the future—and about the surprising ways both amusing and sorrowful, in which they all connect.” —The Independent




Irish Conveyancing Precedents


Book Description

This comprehensive and authoritative collection of conveyancing precedents should be on the desk of every solicitor and barrister who handles conveyancing transactions. Self-contained and fully annotated, its complete coverage ranges from the simplest transaction to the most complex commercial lease. Irish Conveyancing Precedents subscribers automatically receive a comprehensive updating issue at least once a year. The essential coverage includes agency/attorney, building schemes, conveyancing in sale, deeds, easements, exchanges, family arrangements, guarantees and indemnities, plus much more. Updates are charged for on publication.




Capital Tax Acts 2022


Book Description

Now in its thirtieth edition, this indispensable guide to capital taxes provides the reader with fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. All changes brought about by Finance Act 2021, Finance (Covid-19 and Miscellaneous Provisions) Act 2021 and Finance (Local Property Tax) (Amendment) Act 2021 are incorporated into the text. All relevant information issued by the Revenue Commissioners is also referenced. Each of the three sections of the book takes a different area of tax and runs through each Act and SI that is relevant to it. The legislation is accompanied by notes which set out definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law. This title is included in Bloomsbury Professional's Irish Tax online service.