John Bunker – författare
Visar alla böcker från författaren John Bunker. Handla med fri frakt och snabb leverans.
7 produkter
7 produkter
435 kr
Skickas inom 5-8 vardagar
435 kr
Skickas inom 5-8 vardagar
295 kr
Skickas inom 5-8 vardagar
295 kr
Skickas inom 5-8 vardagar
2 398 kr
Kommande
This well-established commentary gives private client advisers and accountants an expertly written and highly practical guide to the main planning points, potential pitfalls and possible solutions to consider when dealing with IHT and estate planning solutions.The October 2024 Budget statement introduced some of the most consequential changes to the inheritance tax regime and the new edition of Ray and McLaughlin's Practical Inheritance Tax Planning is updated to take account of this new landscape.The concept of domicile was removed from the UK tax system with effect from 6 April 2025. As such the scope of UK IHT on non-UK situated assets is no longer determined by an individuals domicile status; it is now judged on how long the individual has been resident in the UK. All individuals are affected whether they were domiciled in the UK or non-domiciled under the old rules. The changes to the residence based system also has an impact on the IHT treatment of trusts and excluded property (non-settled property situated outside the UK).A further significant change covered in the updated edition is the change to to the IHT rules relating to Agricultural Property Relief and Business Property Relief (with exception of unlisted shares) with effect from 6 April 2026. The commentary also reflects the change which means that inherited unused pensions and death benefits will be within a deceased’s estate for IHT purposes. There are important planning implications relating to all the these changes and the revised commentary will highlight these along with any identified pitfalls. Key points will be highlighted throughout and all examples updated, with new ones being added where necessary.
280 kr
Skickas inom 3-6 vardagar
194 kr
Skickas
The 'Tardis' of the "Doctor Who" BBC television series is all that most know about the police box. These boxes have a far more interesting history, which was virtually unknown today before the publication of this book. The 1880s saw companies in America develop, from earlier fire alarms, police call points and kiosks before they pursued clients in Britain. Just a few police forces in this country took an interest in the idea in these early years. Although the Metropolitan Police in London experimented with systems, it was the police in Glasgow and Liverpool that were particularly active before the end of the century. The 'hey days' for the police box were the years between the 1920s and 1960s when a large proportion of the many police forces, that existed at the time, introduced some form of communication from the street for both police officers and the public to use. This important aspect of policing is described using the, often amusing, experiences of retired police officers from all areas of the United Kingdom.The dying days of the police box after 1960 show the lasting interest there has been in this abandoned method of policing with museums always keen to acquire a 'retired' box for display. "The Rise and Fall of the Police Box" is a meticulously researched and illustrated book by a retired Superintendent of the Metropolitan Police who is well qualified to write on the subject as the boxes were an important part of his day to day duty as a young constable in London in the 1950s and 60s. Although this book is really directed at the ordinary reader with an interest in finding out more about this iconic part of police history, it will also be a godsend for the researcher and academic. Libraries and museums will find it a source of unequalled reference, as will police box afficionados and Doctor Who enthusiasts.