Wildy Logo
(020) 7242 5778
enquiries@wildy.com

Book of the Month

Cover of Spencer Bower and Handley: Res Judicata

Spencer Bower and Handley: Res Judicata

Price: £449.99

Lord Denning: Life, Law and Legacy



  


Welcome to Wildys

Watch


NEW EDITION Pre-order The Law of Rights of Light 2nd ed



 Jonathan Karas


Offers for Newly Called Barristers & Students

Special Discounts for Newly Called & Students

Read More ...


Secondhand & Out of Print

Browse Secondhand Online

Read More...


This book is now Out of Print.
A new edition was published, see:
Guide to US/UK Private Wealth Tax Planning 2nd ed isbn 9781847665096

Guide to US/UK Private Wealth Tax Planning


ISBN13: 9781845920272
ISBN: 1845920279
New Edition ISBN: 9781847665096
Published: March 2005
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Hardback
Price: Out of print



Announced with isbn - 0754526216 - Title Butterworths Guide to US/UK Private Wealth Tax Planning
This major text provides the latest estate planning options under the major US tax acts in 2001 and 2003 - which have significantly changed US unilateral and US/UK integrated (including treaty) planning strategies. Comprehensively summarising the ground rules and step by step planning, it also contains alternative structures and practical techniques covering virtually every client planning situation.

This essential work also features: A quick reference summary of US and UK tax rules applicable to planning for private net wealth clients with US or UK residence, assets or family A complete summary of available unilateral and treaty planning techniques to avoid US estate tax or UK inheritance tax for clients who are non-domiciliaries of the US or UK, wherever resident throughout the world, as well as optimal income and gains tax planning for foreign trusts with US or UK beneficiaries A comprehensive manual on integrated US and UK tax planning solutions for clients exposed to both US and UK tax.

No other published material covers in one volume a complete summary of US and UK tax rules and a roadmap as to how to implement unilateral or integrated US/UK planning for clients - with very significant tax benefits on both sides of the Atlantic.

Subjects:
Taxation
Contents:
Introduction
Part I - Comparison of US and UK Transfer Tax Systems
Chapter 1: Types of Tax ;Chapter 2: Who is Taxed ;Chapter 3: Deductions and Exclusions ;Chapter 4: Transfers to Spouses ;Chapter 5: Tax Rates and Computation ;Chapter 6: Trustee and Transferee Tax Liabilities ;Chapter 7: US and UK Estate and Gift Tax Treaties ;Chapter 8: Income and Gains Taxation of Gifts and Transfers to and from Trusts ;Chapter 9: Taxation of Gains to Residents ;Chapter 10: Deductions and Exclusions from CGT Liability ;Chapter 11: Tax Basis Rules and Inheritance on Death ;Chapter 12: United States ;Chapter 13: United Kingdom Part IV: US/UK Integrated Estate, Gift and Trust Tax Planning
Chapter 14: UK Client with a Florida Winter Home and US Securities ;Chapter 15: A US Client with a London Residence ;Chapter 16: Becoming UK Domiciled - Excluded Property and Leveraged Trust ;Chapter 17: Emigrating to the US - Pre-Immigration Trust Planning ;Chapter 18: Offshore Trust Planning for UK Beneficiaries ;Chapter 19: Offshore Trust Planning for US Beneficiaries ;Chapter 20: US spouse's estate plan for a UK domiciled spouse ;Chapter 21: UK domiciled spouse's estate plan for a US spouse