[eBook Code] Wealth Management Planning (eBook Code, 1st)

About the Author xxvii

Preface xxix

Abbreviations xxxiii

PART ONE: THE BUILDING BLOCKS 1

1 Tax Systems and their Bases of Taxation 3

2 UK Taxation: An Overview 11

3 Domicile 21

4 Residence and Ordinary Residence 75

5 Residence, Ordinary Residence and Domicile: Some Practical Points 91

6 Income Source and Asset Situs 99

7 The Principles and Implications of Joint Tenancy and Tenancy in Common Ownership for Spouses and Non-Spouses 111

PART TWO: THE MAJOR TAXES 123

8 Capital Gains Tax 125

9 Inheritance Tax: The Basics 169

10 Inheritance Tax: Exemptions and Reliefs 199

11 Inheritance Tax: Gifts with Reservation 225

12 Inheritance Tax: Excluded Property 233

13 Inheritance Tax Administration 247

PART THREE: TRUSTS 253

14 Trusts: An Overview 255

15 Inheritance Tax: Trusts 261

16 UK Resident Trusts: Income and Capital Gains Taxation 271

17 Non-UK Resident Trusts: Income and Capital Gains Taxation 291

PART FOUR: INVESTMENTS AND PROPERTY 321

18 Investments 323

19 Main Residence or Home 347

20 Non-UK Domiciliaries and UK Homes 367

21 Stamp Duty and Stamp Duty Land Tax 373

PART FIVE: THE INTERNATIONAL DIMENSION 381

22 Non-UK Resident Taxation 383

23 Accessing Offshore Monies: The Non-UK Domiciled Perspective 389

24 The Offshore Dimension 433

25 International Taxation 449

PART SIX: WILLS, PROBATE AND TAX ISSUES 465

26 Wills 467

Appendices 499

Bibliography 539

Index 543