Finney, Malcolm.

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.

343.41062 FIN 2008 23515 / 23515