- 1. The Scope of the Book: Estate Planning Introduced
- 1.4.5 Three recent taxpayer successes
- 1.5.7 Transactions in securities
- 1.5.13 Two offshore disclosure regimes: 2007 and 2009
- 1.6.1 ‘Spotlights’ and ‘Signposts’
- 4. Trusts: Tax-Efficient Management
- 6. The Family Business
- 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
- 16. Non-UK Domiciliaries Living in the UK
- 17. Offshore Trusts and Companies
- 18. Wills
- 20. Compliance
2 - Inheritance Tax Mitigation: The Basics
Chapter: 2 - Inheritance Tax Mitigation: The Basics
Territorial scope
2.9.3
Traditionally, to benefit from UK tax relief, the charity must be established in the UK. And any Income Tax relief for gifts of land to charity is limited to UK land. As noted in Chapter 12 it is likely that these limits will be broadened to the EEA following a recent ECJ case from Germany.