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Inheritance Tax Planning

Inheritance Tax Planning
What to do before April 2008 with precedents
ISBN:  9781847034885
Published by:  Sweet & Maxwell
Publication Date:  31 Jan 2008
Subscription Information:  Non-Subscribable Product
Format:  Paperback
PRODUCT INCLUDES:
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PRODUCT DESCRIPTION

  • Examines the current options for Accumulation and Maintenance trusts and Interest in Possession trusts
  • Covers the future position for such trusts and the tax charges likely to arise including detailed computations for s71D trusts and old A&M trusts which fall into the relevant property regime
  • Discusses the advantages and disadvantages of resettlements, variations of trusts, pilot trusts
  • Advises what needs to be done before the April 6 deadline
  • Explains the relevant property regime and how this will operate beyond April 2008
  • Details the new Inheritance Tax transferable nil rate band and in particular its effect on will drafting and administration of estates, whether to retain existing nil rate band trusts and if not how best to end them

CONTENTS

  • Background: including the changes in Finance Act 2006 and the Finance Act 2007
  • Settlements after Finance Act 2006: the relevant property regime
  • Accumulation and maintenance trusts
  • Interest in possession trusts
  • Making the most of the transferable nil rate band
 
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