- 1. The Scope of the Book: Estate Planning Introduced
- 4. Trusts: Tax-Efficient Management
- 6. The Family Business
- 6.1.3 Capital Gains Tax angles
- 6.3.2 The detail of the legislation
- 6.5.2 The scope of employment income for Income Tax and National Insurance purposes
- 9. Investments
- 10. Life Assurance
- 11. Pensions
- 12. Charitable Giving
- 15. Leaving the UK
- 15.2.4 Occasional residence abroad not enough
- 15.2.8 Residence of Companies
- 15.2.9 HMRC’s proposals for a comprehensive statutory test for residence from 2013/14 (deferred from 2012/13)
- 16. Non-UK Domiciliaries Living in the UK
- 18. Wills
Why buy this one...?
The professional adviser (or, indeed, taxpayer) faces a bewildering choice of books available, with plenty already on the market. So why has this been written and why should you buy it? See also the reviews and subscribers' comments below.
Because:
- In appealing to both beginner and experienced adviser, it sets out the legislative and case law background while pinpointing the problem areas and offering practical solutions;
- It provides monthly updating on new developments as they occur;
- It is easy to read and to find one's way about; and
- It comes at an affordable price.
The aim is to enable both the professional adviser to give clear practical advice and the client to assess and respond to their own circumstances, weighing up the benefit of professional advice.
This Book will tell you:
- What everyone concerned about the prospective burden of IHT should now be doing on a regular basis in terms of 'basics'.
- How to deal tax-efficiently with existing trusts and how to establish new protected structures within the family financial plan.
- What sensible options are available for lifetime planning with the family home.
- How the business proprietor should be thinking of passing on the family business.
- Tax planning for the farmer, including the vexed question of the farmhouse.
- What to do with chattels, investments, insurances and pensions.
- How to bring the spouse, civil partner (or partner) and the children into the picture - or not, as the case may be.
- The tax implications of leaving and coming to the UK.
- Tax-efficient Wills and post-death planning.
- How to keep on the right side of Her Majesty's Revenue & Customs.
and a good deal more!
Contents
| Preface | ||
| Contents | ||
Tables of Cases, Statutes, Statutory Instruments & Other Material | ||
| 1. The Scope of the Book: Estate Planning Introduced | 13. The Family Unit | |
| 2. Inheritance Tax Mitigation: The Basics | 14. Heritage Property | |
| 3. Making Gifts: Outright or Protected? | 15. Leaving the UK | |
| 4. Trusts: Tax-Efficient Management | 16. Non-UK Domiciliaries Living in the UK | |
| 5. The Family Home(s) | 17. Offshore Trusts and Companies | |
| 6. The Family Business | 18. Wills | |
| 7. Farms and Woodlands | 19. Post-death Planning | |
| 8. Chattels | 20. Compliance | |
| 9. Investments | 21. Making a Plan - and Keeping it Under Review | |
| 10. Life Assurance | ||
| 11. Pensions | Appendices | |
| 12. Charitable Giving | Index | |
Key Features
- 964 pages, in 21 self-contained Chapters
- Tips and traps scattered throughout the text
- Copious worked examples
- Most Chapters begin with an overview and end with a checklist
- Clear headings to all the sub-Chapters and paragraphs
- You can view Chapter 2 as a sample chapter online before you buy.


