Tolley's Inheritance Tax Planning 2011-12 (Part of the Tolley's Tax Planning Series)
- Availability:
- Available
- Product Id:
- ukprod9780754540496ITP
- Product Code:
- ITP
- ISBN/ISSN:
- 9780754540496
- Publication Date:
- 30/09/2011
- Format:
- Price:
- £104.95
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.
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
- Includes changes for non-domicilaries – including the provisions in the Budget
Key benefits of Tolley’s Inheritance Tax Planning 2011-12:
- This edition 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
- 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
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.
"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
Butterworths Employment Law Handbook 19th edition
Whillans's Tax Tables 2011-12 (Finance Act edition)
Butterworths Company Law Handbook 25th edition
Tolley's Orange Tax Handbook 2011-12
Tolley's Yellow Tax Handbook 2011-12
