Wealth management planning [electronic resource] : the UK tax principles / Malcolm James Finney.
Wealth Management Planning addresses the major UK tax issues affecting wealth management planning for both the UK domiciled and non-UK domiciled individual. It explains, with numerous worked practical examples, the principles underpinning the three main taxes: income tax; capital gains tax; and inhe...
Saved in:
| Online Access: |
Full Text (via Wiley) |
|---|---|
| Main Author: | |
| Format: | Electronic eBook |
| Language: | English |
| Published: |
West Sussex, England ; Hoboken, NJ :
John Wiley & Sons,
©2008.
|
| Subjects: |
Table of Contents:
- 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.