Personal Tax Planning

Principles and Practice 2011/12
2. Auflage 2011
ISBN: 978-1-84766-883-7
Verlag: Bloomsbury

Buch, Englisch, 830 Seiten, Format (B × H): 152 mm x 234 mm

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. It explains, with numerous worked practical examples, the principles underpinning the three main taxes: income tax; capital gains tax; and inheritance tax.

In view of the increasingly international nature of personal tax planning the book places the UK tax rules in an international context addressing such issues as: the role of wills in the international arena; the implications of the EU; the suitability of off shore financial centres; and the role and use of double taxation agreements.

Autoren/Hrsg.

Finney, Malcolm

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)

Inhaltsverzeichnis

Part I Basic issues:

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 The principles and implications of property ownership: joint tenancy and tenancy in common;

Part II Capital Taxes:

8 Capital gains tax; 9 Capital losses; 10 Inheritance tax: the basics;11 Inheritance tax: exemptions and reliefs; 12 Inheritance tax: gifts with reservation; 13 Inheritance tax: excluded property; 14 Inheritance tax administration;

Part III Trusts:

15 Trusts: an overview; 16 Inheritance tax: trusts; 17 UK resident trusts: income and capital gains taxation; 18 Non-UK resident trusts: income and capital gains taxation;

Part IV Investments, main residence and furnished holiday lettings:

19 Investments; 20 Main residence and furnished holiday lettings; 21 Non-UK domiciliaries and UK homes; 22 Stamp duty and stamp duty land tax;

Part V The international dimension:

23 Non-UK resident taxation; 24 The non-UK domiciled individual, foreign source income and foreign capital gains tax; 25 The offshore dimension; 26 International taxation;

Part VI Wills, probate and post-death issues:

27 Wills and probate; 28 Wills and taxation.

Über Autor(innen)

Malcolm Finney runs his own tax consultancy and training firm. He is former head of international tax at Grant Thornton, and head of tax at Nabarro Nathanson. He is a prolific writer, and was a visiting lecturer at the University of Greenwich Business School.