Tolley's Estate Planning 2012-2013

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