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Vol 23 No 5 May/June 2018

Book of the Month

Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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IHT Trusts Alignment: A Guide to the New Regime 2nd ed

Publication abandoned lge

ISBN13: 9781405727457
Previous Edition ISBN: 9781405720304
Publisher: LexisNexis Butterworths
Country of Publication: UK
Format: Paperback
Price: Publication Abandoned

Publication Abandoned
Now in its second edition, this handbook details the far-reaching changes in the IHT regime for trusts in FA 2006, setting them in the context of the previous law and highlighting the impact of the new rules in a range of common scenarios.

This new edition expands the previous coverage in several areas, notably with additional worked examples, and is fully updated to include all published guidance and other changes since publication of the first edition.

Publication abandoned lge
Equity and Trusts, Taxation
1. Introduction;
2. Some basic definitions;
3. IIPs and deemed IIPs before 2006;
4. The 'relevant property' regime;
5. IIPs - the new regime;
6. Non-IIP trusts outside the relevant property regime;
7. Trusts for younger beneficiaries;
8. Other inheritance tax changes;
9. Related capital gains tax changes;
Glossary, Appendices, Tables and Index