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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.

This book is primarily for practitioners who are involved in providing advice to individuals, trustees and executors concerning the three main taxes, namely income tax, capital gains tax and inheritance tax. Its focus is both the UK domiciled and non-UK domiciled resident individual although the UK tax issues affecting non-residents are also addressed. Numerous examples designed to illustrate the principles and points under discussion appear throughout the text and extensive cross-referencing allows the same topic to be tracked where it is discussed in a different context. Trusts, be they...