- 1. The Scope of the Book: Estate Planning Introduced
- 1.4.7 Value Added Tax
- 1.5.15 A General Anti-avoidance Rule (GAAR)
- 1.7.3 An illustration: fiscally efficient inter-spouse transfers
- 2. Inheritance Tax Mitigation: The Basics
- 3. Making Gifts: Outright or Protected?
- 4. Trusts: Tax-Efficient Management
- 5. The Family Home(s)
- 6. The Family Business
- 7. Farms and Woodlands
- 7.1.10 Anti-Avoidance: Loss Relief from Property Business which Holds an Agricultural Estate - Blocked
- 7.6.4 Farming companies
- 9. Investments
- 9.5.1 Overview
- 9.5.2 The qualifying investment
- 9.5.6 Venture capital trusts
- 9.6.1 Overview
- 9.6.5 Enterprise Management Incentive (EMI) Options
- 9.6.6 Employee Benefit Trusts (EBTs)
- 9.9.3 Real Estate Investment Trusts (REITs)
- 10. Life Assurance
- 10.2.1 The distinction between qualifying and non-qualifying policies
- 10.2.4 Taxing a non-qualifying policy
- 11. Pensions
- 11.1.4 Budget 2012 Proposals
- 11.3.3 Scheme input periods
- 11.5.9 Qualifying Recognised Overseas Pension Schemes (QROPS)
- 12. Charitable Giving
- 12.1.3 FA 2010: new definitions and the ‘fit and proper persons’ test
- 12.1.4 Charities: Budget 2011 Proposals for 2012/13 and 2013/14
- 12.1.8 Charities: New US Law May Impose 30% Tax on Charity Revenues
- 12.1.9 Budget 2012 and Other Recent Developments
- 12.2.3 Tax advantages for donors summarised
- 12.3.5 The Gift Aid declaration
- 12.3.6 Specimen Gift Aid declaration
- 13. The Family Unit
- 14. Heritage Property
- 15. Leaving the UK
- 16. Non-UK Domiciliaries Living in the UK
- 16.1.6 Budget 2012 consultation: non-UK domiciliaries’ power to elect for UK domiciliary treatment
- 16.6.1 The statutory rule
- 16.7.3 Corporate structures and shadow directors: how far do you (or HMRC) need to go?
- 17. Offshore Trusts and Companies
- 17.1.1 Non-UK trusts and companies generally not liable to UK tax
- 17.6.4 The threat from the European Commission
- 17.7.1 The transferor charge
- 17.7.5 Budget 2012 proposals
- 18. Wills
- 20. Compliance
4.4 Using the Hutton Chapters and Main Viewing Panels
The Hutton Chapters Panel provides the initial navigation tool to browse through the e-Book.

Key point to note:-
If you do not have an account subscription or have not logged in you will only be able to see the sample chapter.
To view all chapters you need to have a valid subscription and be logged in.
Once you are logged in there are two key ways to read the book, in addition to the Search eBook facilities.
Feature 1: Selecting the + or - sign next to a chapter heading.
Selecting or clicking on the plus sign will result in a list of subheadings relating to that section or subsection appearing in the Hutton Chapters Panal area. Selecting a - (minus) sign will result in the sub sections disappearing from view in the chosen section.
Feature 2: Selecting the name of a section or sub-section.
Selecting or clicking on the name of a section will result in that section appearing in the main viewing panel of the website, which is to the right of the Hutton Chapters area.
If a main chapter heading name is selected, within the Hutton Chapters area, the whole chapter will appear in the viewing panel. In this case you are likely to need to use the main scroll bar to read through the whole chapter on screen. Alternatively clicking the appropriate + (plus) field next to a chapter heading you require, will display the subsection headings of that chapter. If you then click the name of one these the subsection headings, only that section will appear in the viewing area.
You can then use the << (Previous) and >> (Next) symbols as shown below to step through each section of the e-book. This will require less use of the scrolling facility. Please refer to the example below.



