• Preface
• An Explanation Of The Nature Of
• Calculating Inheritance Tax
• Valuation Of Assets For Inherita
• Reserving A Benefit From Gifts A
• Inheritance Tax Reliefs
• Trusts And Inheritance Tax
• Who Is Responsible For Payment O
• Taking Steps During Your Life To
• Reducing Inheritance Tax By Maki

How To Save Inheritance Tax

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• Preface
• An Explanation Of The Nature Of Inheritance Tax And How It Works
  • What Is The Nature Of Inheritance Tax?
  • In What Circumstances Does A Liability To The Tax Arise And What Property Incurs Liability To The Tax?
• Calculating Inheritance Tax
  • The Nil-rate Band
  • Valuing Gifts And Transfers Of Value
  • How To Calculate Inheritance Tax Payable On Gifts Made In Life
  • How To Calculate Inheritance Tax Payable On Death
  • Permissible Deductions When Calculating The Net Estate On A Death
  • Calculating The Nil-rate Band Which Remains Available On Death
  • Calculating The Nil-rate Band Which Is Available When Making An Immediately Chargeable Lifetime Gift
• Valuation Of Assets For Inheritance Tax Purposes
  • How To Value Assets For The Purpose Of Calculating The Value Transferred
• Reserving A Benefit From Gifts And The Pre-owned Assets Income Tax Charge
  • The Meaning Of Reservation Of A Benefit
  • The Pre-owned Assets Income Tax Charge
  • Jumping Out Of The Pre-owned Assets Tax Pan Into The Inheritance Tax Fire
• Inheritance Tax Reliefs
  • What Inheritance Tax Reliefs Are
  • Agricultural Property Relief
• Trusts And Inheritance Tax
  • What Is A Trust?
  • The Essentials Of A Valid Trust
  • Interest In Possession Trusts And Their Uses
  • Relevant Property Or Discretionary Trusts, Their Advantages And Uses
  • The Two-year Discretionary Will Trust
  • Taxation Of Trusts In General
  • The Taxation Of Trusts Before 22 March 2006
  • The Taxation Of Trusts After 22 March 2006
  • Bare Trusts, Charitable Trusts And Life Policy Trusts
  • Trusts: Capital Gains Tax And Inheritance Tax
• Who Is Responsible For Payment Of Inheritance Tax, Who Bears The Tax And When Is It Payable?
  • Primary And Secondary Responsibility For Payment Of The Tax
  • Tax On Immediately Chargeable Transfers
  • Additional Tax On Immediately Chargeable Gifts And Pets When The Donor Dies Within Seven Years
  • Trust Funds And Transfers Of Value
  • Tax On A Residuary Estate Bequeathed To Both Exempt Beneficiaries And Taxable Beneficiaries
  • Tax On Other Bequests Made By Will
  • Summary
  • When Is Inheritance Tax Due?
  • Can Inheritance Tax Be Paid By Instalments?
  • Interest On Inheritance Tax
  • Calculating Inheritance Tax – A Brief Summary
• Taking Steps During Your Life To Reduce Inheritance Tax
  • Inheritance Tax Planning In Context
  • Saving Inheritance Tax By Making Gifts During Your Life
  • Using The Family Home
  • Pension Scheme Benefits
  • Using Annuities And Trusts Of Life Policies
  • Equalising Estates Between Partners Other Than Spouses And Civil Partners
  • Disclaiming And Varying Inheritances By Deeds Of Family Arrangement
  • Choosing Investments
  • Making A Will
• Reducing Inheritance Tax By Making Your Will
  • Using Exempt Gifts
  • The Importance Of The Nil-rate Inheritance Tax Band
  • Using Nil-rate Band Discretionary Trusts
  • Using The Transferable Nil-rate Band
  • Using A Two-year Discretionary Will Trust
  • Using The Inheritance Tax Reliefs
  • Calculating The Nil-rate Band: Special Rules When Exempt Beneficiaries Are Involved
  • Skipping A Generation