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Tolley's Inheritance Tax Planning 2011-12

Tolley's Inheritance Tax Planning 2011-12

Author: Michael Waterworth; Richard Dew; Toby Boutle; Georgia Bedworth; and team at Ten Old Square
Publisher: LexisNexis U.K.
ISBN: 9780754540496
Published In: September 2011
Format: Paperback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents
Author

Details

An ongoing ground-breaking publication, Tolley’s Inheritance Tax Planning has been providing expert inheritance tax advice for years and 2007 saw it shortlisted for the STEP Private Client of the Year (STEP Private Client Awards 2007).

Utilising its trusted transaction-based approach, Inheritance Tax Planning guide offers inheritance investment advice and guidance on cultivating planning strategies to suggestions on how firms can sell IHT planning to clients.

Key benefits of Tolley’s Inheritance Tax Planning 2011-12:

This edition of Tolley’s Inheritance Tax Planning considers the impact that the integration of different tax laws might have on clients across various wealth brackets
Benefits from worked examples, case studies and commentary from an expert editorial team
Tolley’s Inheritance Tax Planning helps practitioners tailor advice to the many different clients they might see, from individuals, married or unmarried couples, clients in second marriages, and more
Directs practitioners in what life-time planning, drafting tax-effective wills, post-death planning, trusts, pre-owned assets and chattels strategies means for their clients

What's New to Tolley's Inheritance Tax Planning 2011-12 edition:

New chapter on Tax Avoidance - including the requirements for disclosing tax avoidance schemes
Charitable/philanthropic giving and the Budget's alteration to the IHT rate where there are gifts of over 10% to charity
Further information on Pilot Trusts
Tolley’s Inheritance Tax Planning includes changes for non-domicilaries – including the provisions in the Budget

Reviews:

"Gives a clear and concise practical overview of a complex topic… The range of coverage of the technical aspects of inheritance tax is good… the discussion of the underlying legal priciples is cogent and clear… The clarity of the text is to be commended… this book has much to recommend it as a user-friendly, practical approach to an important and technical body of law.”
STEP Journal

Contents

The Scheme of Inheritance Tax
Overseas Issues
Lifetime Transfers and Exemptions
Death - Transfers and Exemptions
Reliefs
Classification and General Treatment of Trusts
Special Trusts; Gifts with Reservation
Pre-owned Assets
Planning
Individuals
Married Couples without Children
Married Couples with Children/Grandchildren
Unmarried Couples
Second Marriages
Matrimonial Breakdown
High net worth individuals and couples
Planning and the family home
Chattels
Inheritance tax on Pensions and Life Insurance
Passing on Business and Agricultural interests
Managing the Estate
Tax efficient Will Drafting
Variations, Disclaimers and Will Trusts

By Michael Waterworth, Richard Dew, Toby Boutle, Georgia Bedworth and team at Ten Old Square

The authors are all members of Ten Old Square, a leading chancery set of chambers with a well deserved reputation for trusts and property work. Michael Waterworth is the author and contributor to numerous works including the Executors title of Halsbury's, Williams on Wills and Mellows: Taxation for Executors and Trustees and lectures widely on taxation and trusts. Richard Dew is a contributor to the recent edition of Ranking Spicer and Pegler's Executorship, Law and Accounts and has written and talked on the subjects of Inheritance Tax and trusts extensively. Georgia Bedworth and Toby Boutle and Joanna Poole also contribute their expertise to the book.