TolleyGuidance IHT, Trusts & Estates module offers complete coverage of inheritance tax, trusts, charities, administration of estates, trust and estate compliance and overseas planning.
The IHT, Trusts & Estates module has been written by leading experts in the field and has Chris Whitehouse and Kay Hogg as consultant editors.
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The module has been divided into the following areas:
| Principles of inheritance tax |
Inheritance tax planning |
|---|---|
|
The charge to inheritance tax |
Lifetime planning |
| Inheritance tax reliefs | Will planning |
| Calculation of inheritance tax | APR planning |
| Gifts with reservation (inc POAT) | BPR planning |
| Anti-avoidance | IHT schemes |
| Special topics | |
| Overseas planning |
| Trusts | Trusts - income tax and capital gains tax |
|---|---|
| Using trusts | Tax categories for trusts |
| Creating a trust | Income and expenses |
| Administering a trust | Income tax for trusts and beneficiaries |
| Trust assets and investments | Capital gains tax |
| Trust accounts | Special categories |
| Distribution and the use of trust assets | Tax returns and compliance |
| Termination | Offshore trusts (ITand CGT) |
| Offshore trusts general principles |
| Estates | Estates - income tax and capital gains tax |
|---|---|
| Introduction | Overview |
| Application for probate | Tax liabilities of the deceased |
| Administering the estate | Tax liabilities of the estate |
| Distribution of the estate | Beneficiaries' tax position |
| Changes to the distribution | |
| Estate Accounts | |
| Cross border estates |
| Charities | Estates - inheritance tax |
|---|---|
| Charities administration | Calculation of IHT on death |
| Charities and tax | Inheritance tax compliance for deceseased estates |
Related products
Tolley's Inheritance Tax 2012-13 comprehensive guide is your vital first point of reference for accessible, accurate information on IHT liabilities.
