McCutcheon on Inheritance Tax, 5th Edition

Taxation › U.K.

McCutcheon on Inheritance Tax, 5th Edition

Edited by Withers LLP · Aparna Nathan · Marika Lemos
Sweet & Maxwell U.K. September 2009

Specifications

ISBN-13
9781847035936
Publisher
Sweet & Maxwell U.K.
Publication
September 2009
Format
Hardback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

McCutcheon on Inheritance Tax provides clear explanations of effective tax planning solutions for UK and international clients, and helps solve even the most complex IHT problems.

  • Covers the practical aspects of inheritance tax within conceptual framework that includes planning considerations
  • Identifies issues and problems and provides possible solutions
  • Provides worked examples to illustrate points
  • Analyses key cases and applies them to the principles of IHT
  • Makes inheritance planning suggestions that are of specific use to practitioners
  • Takes into account other tax implications such as capital gains and income
  • Includes inheritance tax planning within context of international estate planning
  • Sets out the contents of each chapters to aid navigation

Table of Contents

Preface
Introduction
Acknowledgments
Abbreviations
Table of Cases
Table of Statutes
Table of Statutory InstrumentsPart 1 The Main Charging Provisions

  • Overview
  • Transfer of Value
  • Exempt Transfers
  • The Nil Rate Band
  • Potentially Exempt Transfers
  • Chargeable Lifetime Transfers
  • Reservation of Benefit and POA
  • The Charge on Death, Partly Exempt Transfers and Posthumous Arrangements
  • Anti-avoidance
Part 2 The Special Charging Provisions
  • Overview: special charging provisions
  • Settled Property Definitions
  • Interests in Possession
  • Main features of Relevant Property Regime
  • The Periodic Charge
  • Exit Charges
  • The Rate of Tax
  • Property held on Favoured Trusts
  • Accumulation and Maintenance Trusts
  • Bereaved Minors' Trusts
  • Age 18 to 25 Trusts
  • Trusts for Disabled Persons
  • Protective Trusts
  • Pensions
  • Employee Trusts
Part 3 Special Subjects
  • Estate, Valuation, Liabilities and Revaluation Reliefs
  • Control, Business, Agricultural and Woodlands Relief
  • Heritage property
  • Partnerships
  • Administration (and liability etc)
Part 4 The International Dimension
  • Territorial Scope: Domicile, Excluded Property, Situs
  • Double Taxation Relief
  • Aspects of International Estate Planning
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