Wealth management planning : the UK tax principles /
Malcolm James Finney.
- West Sussex, England ; Hoboken, NJ : John Wiley & Sons Ltd, c2008.
- xxxi, 554 p. : ill. ; 25 cm.
Includes bibliographical references (p. [539]-541) and index.
Tax systems and their bases of taxation -- UK taxation: an overview -- Domicile -- Residence and ordinary residence -- Residence, ordinary residence and domicile: some practical points -- Income source and asset situs -- The principles and implications of joint tenancy and tenancy in common ownership for spouses and non-spouses -- Capital gains tax -- Inheritance tax: the basics -- Inheritance tax: exemptions and reliefs -- Inheritance tax: gifts with reservation -- Inheritance tax: excluded property -- Inheritance tax: administration -- Trusts: an overview -- Inheritance tax: trusts -- UK resident trusts: income and capital gains taxation -- Non-UK resident trusts: income and capital gains taxation -- Investments -- Main residence or home -- Non-UK domiciliaries and UK homes -- Stamp duty and stamp duty land tax -- Non UK resident taxation -- Accessing offshore monies: the non-UK domiciled perspective -- The offshore dimension -- International taxation -- Wills.
9780470724248
2008047073
Wealth tax--Law and legislation--Great Britain. Income tax--Law and legislation--Great Britain . Capital gains tax--Law and legislation--Great Britain. Inheritance and transfer tax--Law and legislation--Great Britain. Tax planning--Great Britain.