- 1. The Scope of the Book: Estate Planning Introduced
- 1.4.7 Value Added Tax
- 1.5.15 A General Anti-avoidance Rule (GAAR)
- 1.7.3 An illustration: fiscally efficient inter-spouse transfers
- 2. Inheritance Tax Mitigation: The Basics
- 3. Making Gifts: Outright or Protected?
- 4. Trusts: Tax-Efficient Management
- 5. The Family Home(s)
- 6. The Family Business
- 7. Farms and Woodlands
- 7.1.10 Anti-Avoidance: Loss Relief from Property Business which Holds an Agricultural Estate - Blocked
- 7.6.4 Farming companies
- 9. Investments
- 9.5.1 Overview
- 9.5.2 The qualifying investment
- 9.5.6 Venture capital trusts
- 9.6.1 Overview
- 9.6.5 Enterprise Management Incentive (EMI) Options
- 9.6.6 Employee Benefit Trusts (EBTs)
- 9.9.3 Real Estate Investment Trusts (REITs)
- 10. Life Assurance
- 10.2.1 The distinction between qualifying and non-qualifying policies
- 10.2.4 Taxing a non-qualifying policy
- 11. Pensions
- 11.1.4 Budget 2012 Proposals
- 11.3.3 Scheme input periods
- 11.5.9 Qualifying Recognised Overseas Pension Schemes (QROPS)
- 12. Charitable Giving
- 12.1.3 FA 2010: new definitions and the ‘fit and proper persons’ test
- 12.1.4 Charities: Budget 2011 Proposals for 2012/13 and 2013/14
- 12.1.8 Charities: New US Law May Impose 30% Tax on Charity Revenues
- 12.1.9 Budget 2012 and Other Recent Developments
- 12.2.3 Tax advantages for donors summarised
- 12.3.5 The Gift Aid declaration
- 12.3.6 Specimen Gift Aid declaration
- 13. The Family Unit
- 14. Heritage Property
- 15. Leaving the UK
- 16. Non-UK Domiciliaries Living in the UK
- 16.1.6 Budget 2012 consultation: non-UK domiciliaries’ power to elect for UK domiciliary treatment
- 16.6.1 The statutory rule
- 16.7.3 Corporate structures and shadow directors: how far do you (or HMRC) need to go?
- 17. Offshore Trusts and Companies
- 17.1.1 Non-UK trusts and companies generally not liable to UK tax
- 17.6.4 The threat from the European Commission
- 17.7.1 The transferor charge
- 17.7.5 Budget 2012 proposals
- 18. Wills
- 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 fourth edition, both electronically and (from 29 September 2011) as a printed book.
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