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Vol 23 No 5 May/June 2018

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This book is now Out of Print.
A new edition was published, see:
Personal Tax Planning: Principles and Practice 2nd ed isbn 9781847668837

Personal Tax Planning: Principles and Practice

ISBN13: 9781847666833
New Edition ISBN: 9781847668837
Published: November 2010
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Paperback
Price: Out of print

Personal Tax Planning: Principles and Practiceaddresses the major UK tax issues affecting personal tax planning for both the UK domiciled and non-UK domiciled individual.

With numerous worked practical examples throughout, it explains the principles underpinning the three main taxes: income tax; capital gains tax; and inheritance tax. Domicile is given extended treatment due to its crucial importance in personal tax planning.

Part 1: The Building Blocks

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 Principles and implications of property ownership: joint tenancy and tenancy in common
Part 2: Capital Taxes

8. CGT

9. Capital losses

10. IHT: the basics
11. IHT: exemptions and reliefs
12. IHT: gifts with reservation

13. IHT: excluded property

14 IHT administration

Part 3: Trusts

15. Trusts: an overview

16. IHT: trusts

17. UK resident trusts: income and capital gains taxation

18. Non-UK resident trusts: income and capital gains taxation;

Part 4: Investments and Property

19. Investments

20. Main residence or home

21. Non-UK domiciled individuals and UK homes

22. Stamp duty and SDLT;

Part 5: The International Dimension

23. Non-UK resident taxation

24. Non-UK domiciled individual, foreign source income and foreign capital gains
25. The offshore dimension

26. International taxation

Part 6: Wills, Probate and Taxation Issues

26. Wills
27. Wills and taxation