- 1. The Scope of the Book: Estate Planning Introduced
- 2. Inheritance Tax Mitigation: The Basics
- 3. Existing Trusts: Tax Efficient Management
- 3.1.1 The dramatic impact of the FA 2006 reforms
- 3.7.7 Additions of property
- 3.8.1 Disabled person’s trusts
- 4. The Scope for Making New Trusts
- 4.1.1 The immediate IHT cost: 20% of the excess over the available nil-rate band
- 4.2.5 Income tax
- 4.3.3 CGT disposal
- 6. The Family Business
- 6.1.2 HMRC clearances: extension to BPR of non-statutory service for business taxpayers
- 6.2.5 Getting relief on let property
- 6.2.7 The period of ownership
- 6.2.8 Application: deathbed planning
- 6.4.2 The detail of the legislation
- 6.4.4 Some observations
- 6.6.4 The National Minimum Wage
- 7. Farms and Woodlands
- 8. Chattels
- 9. Investments
- 9.1.1 What do I mean by investments?
- 9.1.2 The fiscal framework
- 9.1.4 Anti-avoidance tax rules for trusts
- 9.3.5 Corporate bonds – qualifying and non-qualifying
- 9.5.1 Overview
- 9.5.2 The qualifying investment
- 9.5.3 CGT deferral
- 9.5.4 CGT losses
- 9.6.3 Company Share Option Plans (CSOPs)
- 9.6.5 Employee Benefit Trusts (EBTs)
- 9.6.6 Unapproved arrangements
- 9.9.2 Furnished holiday accommodation
- 9.11.1 Film schemes
- 10. Life Assurance
- 11. Pensions
- 13. The Family Unit
- 13.1.1 Defining the family
- 13.2.1 IHT
- 13.2.4 Ownership of property
- 13.4.2 The tax implications: a summary
- 14. Heritage Property
- 15. Leaving the UK
- 15.1.2 Distinguishing residence from domicile
- 15.2.1 Overview
- 15.2.3 HMRC practice
- 15.2.4 Occasional residence abroad not enough
- 15.3.1 Three main categories
- 16. Non-UK Domiciliaries Living in the UK
- 17. Offshore Trusts and Companies
- 17.1.1 Non-UK trusts and companies generally not liable to UK tax
- 17.6.3 Employee benefits: homes abroad owned through a company
- 17.7.1 The transferor charge
- 18. Wills
- 18.1.1 Intestacy to be avoided at all costs
- 18.2.1 The statutory impact
- 18.4.2 What to do on the first death (where the TNRB was not in prospect on the second)
- 18.4.3 The transferable nil-rate band
- 18.6.3 The debt or charge route
- 18.12.6 Burden of tax
- 19. Post-death Planning
- 19.1.1 Historical background
- 19.4.6 Relief for sales of shares at a loss within 12 months after death
- 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 over 25 years of experience in advising, writing and lecturing on those topics).
A Brand New Product, published on 26 September 2008 in electronic format and on 27 October 2008 as a printed book.
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