Personal Tax Planning: Principles and Practice 2011/12: 2011-2012

ISBN-13: 9781847668837 / Angielski / Miękka / 2011 / 1030 str.

Malcolm Finney

Opis

Personal Tax Planning: Principles and Practice 2011/12 addresses the major UK tax issues affecting wealth management planning for both the UK domiciled and non-UK domiciled individual.

Spis treści

Part I Basic issues:
1 Tax systems and their bases of taxation: an overview; 2 UK taxation: an overview; 3 Domicile; 4 Residence and ordinary residence; 5 Residence, ordinary residence and domicile: practice; 6 Income source and asset situs; 7 The principles and implications of property ownership: joint tenancy and tenancy in common;

Part II Capital Taxes:
8 Capital gains tax; 9 Capital losses; 10 Inheritance tax: the basics;11 Inheritance tax: exemptions and reliefs; 12 Inheritance tax: gifts with reservation; 13 Inheritance tax: excluded property; 14 Inheritance tax administration;

Part III Trusts:
15 Trusts: an overview; 16 Inheritance tax: trusts; 17 UK resident trusts: income and capital gains taxation; 18 Non-UK resident trusts: income and capital gains taxation;

Part IV Investments, main residence and furnished holiday lettings:
19 Investments; 20 Main residence and furnished holiday lettings; 21 Non-UK domiciliaries and UK homes; 22 Stamp duty and stamp duty land tax;

Part V The international dimension:
23 Non-UK resident taxation; 24 The non-UK domiciled individual, foreign source income and foreign capital gains tax; 25 The offshore dimension; 26 International taxation;

Part VI Wills, probate and post-death issues:
27 Wills and probate; 28 Wills and taxation.