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Tolley's Inheritance Tax Planning 2012-2013

Tolley's Inheritance Tax Planning 2012-2013

Author: Michael Waterworth; Richard Dew; Georgia Bedworth; Toby Boutle
Publisher: LexisNexis U.K.
ISBN: 9780754543428
Published In: September 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

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

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