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Inheritance Tax Planning Handbook

Edited by: John Bunker, Anthony Nixon

ISBN13: 9781784461478
Published: December 2020
Publisher: Law Society Publishing
Country of Publication: UK
Format: Paperback
Price: £95.00



Low stock.

The laws affecting the inheritance tax on wills, trusts and estates are complex and full of pitfalls for the unwary. Inheritance Tax Planning Handbook provides a comprehensive overview of the planning opportunities available to mitigate the inheritance tax payable, with the help of examples and practical tips.

It provides a handy reference to the exemptions, reliefs and allowances available, explores the variety of different trust regimes as well as the complex rules around nil rate bands, and especially planning issues for spouses and around the residence nil rate band. Special circumstances are also explored, including agricultural and business property relief, financial planning, capacity issues and non-residents.

The book also explains:

  • key probate and trust planning issues
  • anti-avoidance measures and what they mean for your clients
  • will writing and variations
  • working with financial planners and others on solutions for clients, and
  • planning with lifetime gifts

This working reference book provides an accessible guide that can be used to steer clients through the complex inheritance tax regime affecting estates and trusts, and is indispensable reading for all private client practitioners.

Subjects:
Wills and Probate, Taxation
Contents:
1. Inheritance Tax Principles
2. Exemptions, reliefs and allowances
3. Further Nil Rate Bands (NRBs)
4. IHT Planning anti-avoidance
5. Forms of Trust for IHT purposes
6. Aggregable Trusts
7. Relevant Property Trust (RPT) Regime
8. Compliance
9. Probate
10. Practical Trust Compliance and Administration
11. Introduction to Variations: Changes within two years of date of death
12. Planning with Lifetime Gifts
13. Spouses/Civil Partners: Will planning with trusts
14. Planning within two years of death
15. Reliefs for Agricultural and Business Property (APR & BPR)
16. The Residence Nil Rate Band (RNRB)
17. Residence Nil Rate Band (RNRB) Planning
18. Estate Planning from lawyer/tax perspective
19. Estate Planning – planner’s perspective
20. Business Planning with wills and cross-options
21. Businesses and Lifetime Planning
22. Alternative Structuring Vehicles
23. Grossing up etc. on death
24. Introduction to Business Asset Disposal Relief (formerly Entrepreneurs Relief)
25. Stamp Duty Land Tax (SDLT) issues in Estate Planning
26. Tax planning and mental incapacity
27. Domicile and Deemed Domicile
28. Excluded Property and Double Taxation