- 1. The Scope of the Book: Estate Planning Introduced
- 1.4.4 The purposive approach
- 1.4.5 Three recent taxpayer successes
- 1.5.7 Transactions in securities
- 1.5.12 The three disclosure regimes
- 1.5.13 Two offshore disclosure regimes: 2007 and 2009
- 1.6.1 ‘Spotlights’ and ‘Signposts’
- 2. Inheritance Tax Mitigation: The Basics
- 3. Making Gifts: Outright or Protected?
- 4. Trusts: Tax-Efficient Management
- 6. The Family Business
- 6.1.3 Capital Gains Tax angles
- 6.3.5 Entrepreneurs’ Relief: Furnished Holiday Lettings
- 6.4.1 Summary principles
- 8. Chattels
- 9. Investments
- 11. Pensions
- 11.2.2 Withdrawing benefits
- 11.2.3 Transitional provisions
- 11.2.4 Unregistered schemes
- 11.3.1 The basic rule
- 11.3.2 Tax relief
- 11.3.3 Scheme input periods
- 11.3.4 Occupational schemes
- 11.4.1 SIPPs and SSASs distinguished
- 11.4.3 Transactions with employers
- 11.5.2 Tax-free cash
- 11.5.5 Death benefits
- 11.5.6 Age 75: ASP or annuity purchase?
- 11.5.7 Maximise or minimise income in retirement?
- 12. Charitable Giving
- 15. Leaving the UK
- 15.2.1 Overview
- 15.2.4 Occasional residence abroad not enough
- 15.2.5 Full-time work abroad
- 15.2.6 Ordinary residence
- 16. Non-UK Domiciliaries Living in the UK
- 17. Offshore Trusts and Companies
- 18. Wills
- 20. Compliance
About the author...
Matthew Hutton MA (Oxon), CTA (Fellow), TEP has been professionally involved in tax since 1979, both as a solicitor and up to September 2000 in running his own consultancy. He now devotes his professional time to lecturing and to writing.
Matthew Hutton is a well-known practitioner in the field of taxation. Specific professional interests are capital taxation, estate planning and stamp duty land tax.
He draws on over 25 years experience in taxation, both as a qualified solicitor and, up to September 2000, in running his own tax consultancy (which provided support services to other professionals advising their own clients).
He now brings this wealth of experience direct to a wider audience through his lectures, articles and books about tax. He devotes the larger part of his professional activities to running conferences and lecturing on taxation.
Tax rules and practice are changing as fast as they have ever done. Through his focus on the subject and his network of contacts, Matthew keeps himself abreast of these changes. This ensures that the information received by his hearers and readers alike is both up-to-date and well considered, enabling them to give the best advice to their clients.
Since June 1990 he has written a monthly digest of recent tax news (MTR, to which he lectures in London, Ipswich and Norwich). He is also a member of four consultative committees. All this helps him keep in touch with developments in both law and practice.


