- 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
2 - Inheritance Tax Mitigation: The Basics
Chapter: 2 - Inheritance Tax Mitigation: The Basics
Territorial scope
2.9.3
Traditionally, to benefit from UK tax relief, the charity must have been established in the UK. And any Income Tax relief for gifts of land to charity was limited to UK land. As noted in Chapter 12 these limits were extended in 2010 to the EU, Norway and Iceland following a recent ECJ case from Germany.