TY - BOOK AU - Finney,Malcolm TI - Wealth management planning: the UK tax principles SN - 9780470724248 U1 - 343.41062 FIN 2008 23515 22 PY - 2008/// CY - West Sussex, England, Hoboken, NJ PB - John Wiley & Sons Ltd KW - Wealth tax KW - Law and legislation KW - Great Britain KW - Income tax KW - Capital gains tax KW - Inheritance and transfer tax KW - Tax planning N1 - 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 UR - http://www.loc.gov/catdir/enhancements/fy0909/2008047073-b.html UR - http://www.loc.gov/catdir/enhancements/fy0909/2008047073-d.html UR - http://www.loc.gov/catdir/enhancements/fy0909/2008047073-t.html ER -