- 1. The Scope of the Book: Estate Planning Introduced
- 1.2.3 Other Taxes
- 1.5.14 Tackling tax avoidance: the 22 June 2010 Emergency Budget Proposals
- 1.6.1 ‘Spotlights’ and ‘Signposts’
- 2. Inheritance Tax Mitigation: The Basics
- 3. Making Gifts: Outright or Protected?
- 3.2.3 The pre-owned assets regime
- 3.2.4 Settlor-interested trusts: Income Tax and CGT
- 3.6.3 Formation
- 4. Trusts: Tax-Efficient Management
- 4.4.3 Capital Gains Tax
- 4.7.6 Related settlements
- 4.9.3 Power to accumulate or a discretion over income
- 5. The Family Home(s)
- 6. The Family Business
- 6.1.3 Capital Gains Tax angles
- 6.1.4 Other taxes
- 6.2.7 The period of ownership
- 6.3.1 The announcement of 24 January 2007 - and increasing thresholds
- 6.3.2 The detail of the legislation
- 6.6.2 Partnerships
- 9. Investments
- 10. Life Assurance
- 11. Pensions
- 11.1.2 Pensions not to be used for IHT mitigation
- 11.5.1 Overview
- 11.5.5 Death benefits
- 11.5.6 Age 75: ASP or annuity purchase?
- 12. Charitable Giving
- 12.2 Charities: The ‘fit and proper persons’ test in FA 2010
- 12.2.3 Tax advantages for donors summarised
- 12.2.3.1 Gift aid carry back: time limit for claim
- 13. The Family Unit
- 15. Leaving the UK
- 15.3.7 Gifts from UK to non-UK domiciliaries and reservation of benefit
- 15.3.8 Domicile: prospective government review
- 15.5.7 Differing status for different members of the family
- 16. Non-UK Domiciliaries Living in the UK
- 16.1.5 Further review of non-doms promised on 22 June 2010
- 16.3.2 Compliance
- 16.4.4 IHT and double taxation: the pre-capital transfer tax treaties and Switzerland
- 16.6.1 The statutory rule
- 16.6.2.1 Excluded property settlements and the UK private residence
- 17. Offshore Trusts and Companies
- 17.5.2 The capital payments charge in more detail
- 17.7.4 The transfer of assets abroad regime: non-UK resident childrens trusts
- 18. Wills
- 18.4.3 The transferable nil-rate band
- 18.5.5 Different structures: the balance of advantage
- 18.6.1 The issues, subject to the transferable nil-rate band
- 18.6.2 Statement of Practice SP 10/79
- 19. Post-death Planning
- 20. Compliance
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 offers 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 for the lay client to assess and respond to their own position (and to weigh 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 respond proactively to the FA 2006 IHT bombshell for trusts.
- 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
- 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 subchapters and paragraphs
- You can view Chapter 2 as a sample chapter online before you buy.


