Tolley's Inheritance Tax Planning 2012-2013

Taxation › U.K.

Tolley's Inheritance Tax Planning 2012-2013

Edited by Michael Waterworth · Richard Dew · Georgia Bedworth · Toby Boutle
LexisNexis U.K. September 2012

Specifications

ISBN-13
9780754543428
Publisher
LexisNexis U.K.
Publication
September 2012
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

Shortlisted for the STEP Private Client Book of the Year (STEP Private Client Awards 2007), this ground-breaking book provides expert IHT planning advice and ways in which firms can sell IHT planning to clients.

Its transaction-based approach presents tax planning strategies for the many different types of client you advise in practice - whether they are individuals, married or unmarried couples, clients in second marriages etc. with recommendations tailored to their particular wealth bracket.

This practical guide contains worked examples and case studies throughout to help the practitioner know what life-time planning, drafting tax-effective wills, post-death planning, trusts, pre-owned assets and chattels strategies mean for their client.

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

  • Updated chapter on tax and the family home
  • Charities chapter updated to include new reduced rate where donations are made to tax
  • Anti avoidance and IHT planning – the approach taken by HMRC and how it might eventually affect IHT planning
  • Fully updated as of Finance Act 2012

Table of 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

About the Author

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

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