- 1. The Scope of the Book: Estate Planning Introduced
- 1.5.12 The three disclosure regimes
- 1.5.13 Various Offshore Disclosure Regimes, from 2007 to 2010
- 1.5.14 More recent initiatives
- 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
- 6.1.3 Capital Gains Tax angles
- 6.2.5 Getting relief on let property
- 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
- 12.1.4 Charities: Budget 2011 Proposals for 2012/13 and 2013/14
- 12.4.1 Income tax
- 12.5.6 Tax efficient sale of offshore fund interest to charity OK?
- 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
- 18.1.14 The Inheritance (Provision for Family and Dependants) Act 1975
- 18.2.2 Scotland: a dramatic reform of inheritance law planned
- 20. Compliance
2 - Inheritance Tax Mitigation: The Basics
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