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Estate Planning for the Middle Income Client 2008/09 3ed

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Estate Planning for the Middle Income Client 2008/09 3ed

Estate Planning for the Middle Income Client 2008/09 3ed

Written by: John Thurston

An increasing number of your clients fall under the ‘middle’ income band – this book supplies the highly specialist technical information you need to keep their trust commitments to a minimum. As well as information on the principles of taxation applicable to wills and settlements, it covers tax planning, numerous inheritance tax opportunities, plus alternative solutions suitable for when saving tax is not appropriate.

New for 2008/09
The transferable nil rate band has meant a re-think of the traditional ideas for minimising inheritance tax… keep your firm and clients fully in step with current estate planning practice thanks to this excellent book.

Whether you are a solicitor, accountant, independent financial advisor or will writer, this book will prove an invaluable asset to your business.

Bibliographic detail

ISBN: 9781847661296
Publication Date:Nov-08
Format: Paperback
Availability: In print
List price: £75

Paperback - ISBN - 9781847661296 - £75.00 VAT Free

 

Contents
  1. Introduction - Basic Principles
  2. Inheritance Tax - Introduction
  3. IHT on Death
  4. IHT on PETs
  5. Immediate Post Death Interests, Trusts for Disabled Persons and Trusts for Bereaved Minors
  6. IHT on Creation of Trusts Apart from Immediate Post Death Interests, Trusts for Disabled Persons and Trusts for Bereaved Minors
  7. IHT While Trust Subsists - All Trusts Apart from Immediate Post Death Interests, Trusts for Disabled Persons and Trusts for Bereaved Minors
  8. IHT on Immediate Post Death Interests
  9. Capital Gains Tax
  10. CGT On Trusts Apart from Immediate Post Death Interests, Trusts for Bereaved Minors and Trusts for Disabled Persons
  11. CGT on Settlements - Immediate Post Death Interests, Trusts for Bereaved Minors and Trusts for Disabled Persons
  12. Income Tax
  13. Trusts for Bereaved Minors
  14. Other Special Types of Trusts
  15. Anti-avoidance Provisions
  16. When to Use Settlements and Which Type
  17. Perpetuities and Accumulations
  18. Overview to Part II
  19. Lifetime Gifts and the Use of the Exemptions
  20. CGT and Lifetime Gifts
  21. Tax Treatment of Pre-owned Assets
  22. Lifetime Tax Planning Schemes
  23. The Family Home and Lifetime Tax Planning
  24. Life Assurance
  25. Tax-efficient Will Drafting
  26. Survivorship Clauses
  27. Second or More Marriages, Cohabitees
  28. Property Abroad
  29. The Family Company
  30. Farmhouses
  31. What Advice should be Given to Clients?