- 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
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