- 1. The Scope of the Book: Estate Planning Introduced
- 1.2.3 Other Taxes
- 1.4.7 Value Added Tax
- 1.5.13 Various Offshore Disclosure Regimes, from 2007 to date
- 1.5.14 More recent, specific initiatives
- 1.5.15 The General Anti-Abuse Rule (GAAR)
- 1.5.17 High Value Residential Property Taxation: The Three-Fold Anti-Avoidance Regime
- 1.6.1 ‘Spotlights’ and ‘Signposts': HMRC’s published characteristics of tax avoidance arrangements
- 2. Inheritance Tax Mitigation: The Basics
- 3. Making Gifts: Outright or Protected?
- 4. Trusts: Tax-Efficient Management
- 4.1.6 Consultation on simplifying the 10 year and periodic charges
- 4.1.7 The Trusts (Capital and Income) Bill 2013
- 4.11.5 The Hastings-Bass Principle
- 5. The Family Home(s)
- 6. The Family Business
- 6.2.2 Relevant business property: what is it?
- 6.2.8 Application: deathbed planning
- 6.5.2 The scope of employment income for Income Tax and National Insurance purposes
- 6.5.4 The National Minimum Wage
- 6.5.8 National Insurance offset of £2,000 per annum proposed by Budget 2013
- 7. Farms and Woodlands
- 9. Investments
- 9.1.5 ‘Trail Commission’ – Taxable as ‘annual payments’
- 9.2.9 Stamp Taxes – Budget 2013 Proposals
- 9.5.1 Overview
- 9.6.8 ‘Owner-Employee Contract’ Proposed
- 10. Life Assurance
- 10.2.1 The distinction between qualifying and non-qualifying policies
- 10.2.4 Taxing a non-qualifying policy
- 11. Pensions
- 12. Charitable Giving
- 12.1.4 Budget 2011 Proposals for 2012/13 and 2013/14
- 12.1.6 Charities Act 2006: Update
- 12.3.1 Gift Aid relief
- 12.3.8 Inheritance Tax
- 13. The Family Unit
- 14. Heritage Property
- 15. Leaving the UK
- 18. Wills
- 18.1.12 STEP Standard Provisions for Wills
- 18.2.4 The Intestacy Rules: Consultation Launched
- 18.5.1 The options
- 20. Compliance
2 - Inheritance Tax Mitigation: The Basics
Welcome to the Hutton Estate Planning eBook -
'The indispensable guide to private client capital tax planning written by Matthew Hutton' (who has 30 years of experience in advising, writing and lecturing on those topics). Now in its fifth edition, both electronically and (from 13 September 2012) as a printed book.
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