|
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|
v | |
| Preface to the 6th Edition |
|
vii | |
| Preface to the 4th Edition |
|
ix | |
| Approach and Structure |
|
xi | |
| Introduction |
|
xv | |
| Acknowledgments |
|
xix | |
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|
|
xxi | |
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|
|
xxxix | |
|
Table of Statutory Instruments |
|
|
lxv | |
|
PART 1 THE MAIN CHARGING PROVISIONS |
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|
|
|
|
3 | (13) |
|
|
|
16 | (96) |
|
|
|
112 | (32) |
|
|
|
144 | (18) |
|
5 Potentially Exempt Transfers |
|
|
162 | (19) |
|
6 Chargeable Lifetime Transfers |
|
|
181 | (37) |
|
|
|
218 | (102) |
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8 The Charge on Death, Partly Exempt Transfers and Posthumous Arrangements |
|
|
320 | (117) |
|
|
|
437 | (26) |
|
PART 2 THE SPECIAL CHARGING PROVISIONS |
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|
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10 Overview: Charging Provisions Applying to Settled Property and Outline of the Special Charging Provisions |
|
|
463 | (21) |
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11 Settled Property Definitions |
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|
484 | (32) |
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12 Interests in Possession |
|
|
516 | (40) |
|
13 Main Features of Relevant Property Regime |
|
|
556 | (5) |
|
|
|
561 | (4) |
|
|
|
565 | (21) |
|
|
|
586 | (18) |
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17 Property Held on Favoured Trusts |
|
|
604 | (15) |
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18 Accumulation and Maintenance Trusts |
|
|
619 | (24) |
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19 Bereaved Minors' Trusts |
|
|
643 | (8) |
|
|
|
651 | (8) |
|
21 Trusts for Disabled Persons |
|
|
659 | (11) |
|
|
|
670 | (8) |
|
|
|
678 | (19) |
|
24 Trusts for the Benefit of Employees |
|
|
697 | (12) |
|
|
|
|
25 Estate, Valuation, Liabilities and Revaluation Reliefs |
|
|
709 | (100) |
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26 Control, Business, Agricultural and Woodlands Relief |
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809 | (127) |
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|
|
936 | (56) |
|
|
|
992 | (19) |
|
|
|
1011 | (86) |
|
30 New Anti-Avoidance Measures |
|
|
1097 | (14) |
|
|
|
1111 | (20) |
|
PART 4 THE INTERNATIONAL DIMENSION |
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|
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32 Territorial Scope: Domicile, Excluded Property, Situs |
|
|
1131 | (34) |
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33 Double Taxation Relief |
|
|
1165 | (53) |
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34 Aspects of International Estate Planning |
|
|
1218 | (45) |
| Index |
|
1263 | |
