Tolley's Estate Planning 2011-12

Tolley lives up to its reputation as the authority on tax matters. Covering all aspects of estate planning changes - from the simple to the complex - this reliable publication not only informs, but it guides.

With straightforward explanations of key issues like completion of tax returns, tax calculations and establishing estate trusts, Tolley’s Estate Planning guide uses an easy-to-read style. Here, Tolley have done what they do best - provide the most in-depth information in clear, concise terms. With step-by-step guidelines, logical headings, worked examples and full tables, Tolley’s Estate Planning guide offers a practical approach to the law and legislation of estate planning and tax accountancy.

Key benefits of Tolley Estate Planning 2011-12:

• Includes strategy formulation and guidelines for the provision, holding and devolution of personal and family resources
• Tolley’s Estate Planning guide equips you with all the need-to-know information for achieving convenient and effective planning at the lowest cost
• Interprets complicated tax legislation using headings, case studies, expert author commentary and a comprehensive index
• Tolley’s Estate Planning provides practitioners with logical and realistic solutions to the real-life problems their clients face on a daily basis
• This edition of Tolley’s Estate Planning considers interactions of different taxes to ensure practitioners offer the best advice on how clients can minimise their tax bills

What's New To Tolley's Estate Planning 2011-12,

• Commentary on the proposed statutory residence test
• Finance Act 2011 including the changes to EIS and VCT reliefs and changes to the Remittance basis charge
• The application of the IHT Disclosure of Tax Avoidance Schemes rules which came into effect on 6 April 2011
• An update on the Hastings-Bass principle following the decisions in Pitt & Holt and Futter
• Commentary on the proposed IHT exemption for substantial bequests to Charities
• Changes to the pension regime including changes made to the lump sum payment of death benefits