- 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
2 - Inheritance Tax Mitigation: The Basics
4.2 Using the Hutton Updates panel
Please note that the Hutton Updates Panel area does not function unless you have logged in.
The Hutton Updates panel shows the headings of the sections of the ebook that have been recently updated. Each date next to each heading can be selected by clicking on it. This will take you to the specific section that has been updated or added.
Where an existing section has been updated in part, the text that has been updated will be highlighted in red.
4.2.1 How to change the settings of the Hutton Updates Panel Area
Using the Update Settings option, it is possible to display the updates to the ebook from a specific date (by selecting the appropriate month from which you wish to see all updates to the ebook). It can be changed as often as you wish. The last update setting used is remembered and the one used the next time you log into the ebook.
Example screen
Use the drop down arrow to select how far back you want to see updates for (this can be for up to a year, subject to when the annual incoporation of updates took place).
Then press the 'Update settings 'button followed by the 'Close Window' option.
4.2.2 How to stop the Hutton Updates panel appearing
It is possible to stop temporarily the Hutton Updates panel appearing on the screen. This could be useful as it will enable more of the Hutton Chapters area to be viewable on the screen, reducing the need to use the scroll bars.
To stop the updates appearing select the 'X' as highlighted on the picture below.
4.2.3 How to bring back the Hutton Updates panel if it has been closed.
To bring a closed Hutton Updates panel back click the 'U' as identified below.
