Private Client Tax and Estate Planning with Precedents

Emma Chamberlain, Chris Whitehouse (Autoren)

Media-Kombination

2013
Sweet & Maxwell
978-1-84703-239-3 (ISBN)

Infos

This title covers scenarios faced by will and trust practitioners and details the transactions required to ensure property is passed down to the intended beneficiaries in the most tax efficient way. Gives guidance on how IHT, CTG and pre-owned asset tax are applied and how to minimise their impact. Precedents are included for each topic.

Inhalt

A review of tax planning techniques; simple illustrations; The scope of the disclosure rules; Statutory and judicial anti-avoidance and Ramsey; Tax planning for spouses; Children and grandchildren; The family home - onshore; The family home and chattels - offshore issues; The family business; The family trust and other structures; Pensions and insurance policies; Matrimonial issues, including divorce and separation; Wills; Variations and 1975 Act applications

Produkt-Details

• Erscheint lt. Verlag: 31.10.2013
• Verlagsort: London
• Sprache: englisch
• Themenwelt: Recht / Steuern ► EU / Internationales Recht
• Themenwelt: Recht / Steuern ► Steuern / Steuerrecht
• ISBN-10: 1-84703-239-7 / 1847032397
• ISBN-13: 978-1-84703-239-3 / 9781847032393
• Zustand: Neuware