Home >
Taxation >
U.K. >
Tolley's Estate Planning 2012-2013

Tolley's Estate Planning 2012-2013

Author: Sharon McKie; Simon McKie
Publisher: LexisNexis U.K.
ISBN: 9780754543367
Published In: October 2012
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

Details

The most reliable and inclusive work available on all aspects of estate planning, this title shows you how to formulate strategies for the provision, holding and devolution of personal and family resources. It contains all the information required to achieve the most convenient and effective planning at the lowest cost.

Following the tax planning series' straightforward and easy-to-read style with clear headings, this guide includes worked examples, tables and a comprehensive index. A practical step-by-step case study illustrates the benefits of careful planning and incorporates many points discussed throughout the book.

New material within Tolley's Estate Planning 2012-2013 includes:

The operation of the reduced IHT rate on charitable bequests
Making gifts to the nation
Tax planning – where are we now?
FA 2012 changes to the remittance basis for non-domiciliaries in particular the relief for UK investment
The consultation on the proposed general anti-avoidance rule
Recent case law on agricultural property relief
Review of the IHT DOTAS regime
FA 2012 anti-avoidance provisions in relation to interests in excluded property settlements
The new tax on high value property
The effect of recent case law on estate planning

I - UK RESIDENT TRUSTS
1. Setting the Scene
2. Types of Trust
3. The Rights of Beneficiaries
4. Anti-Avoidance Rules Affecting the Settlor
5. The Position of Trustees
6. Income Tax
7. Capital Gains Tax
8. Inheritance Tax – Definitions
9. Inheritance Tax – Relevant Property Settlements: The Ten-Year Charge
10. Inheritance Tax – Relevant Property Settlements: The Exit Charge
11. Inheritance Tax – Accumulation and Maintenance Settlements (Created Before 22 March 2006)
12. Inheritance Tax – Qualifying Interest in Possession Settlements
13. Stamp Taxes
14. Charitable Trusts
15. Starting a Trust: Tax and Tax Planning
16. Running a Trust: Tax Planning
17. Ending a Trust: Tax and Tax Planning
18. Compliance – Income Tax
19. Compliance – Capital Gains Tax
20. Compliance – Inheritance Tax
21. Compliance – The Interest and Penalty Regimes

II - NON-UK RESIDENT TRUSTS
22. Residence, Ordinary Residence And Domicile
23. Income Tax
24. Capital Gains Tax
25. Inheritance Tax
26. Tax Planning Issues for Offshore Trusts

By Sharon McKie LLB (Hons), CTA, ASI, Solicitor (non-practising), McKie & Co and Simon McKie MA (Oxon), CTA (Fellow), APFS, TEP, Barrister at Law