Estate Planning

Price: see Hutton-Estate-Planning.co.uk

Writing a book on technical tax issues is a daunting project for anyone to undertake but one on estate planning must surely be one of the most complex tax topics which anyone may have to tackle.

The combination of inheritance tax charges pre-owned asset provisions and capital gains tax charges together with more numerous restrictions on holdover relief settlor charges and reservation of benefit provisions means that with any given case you will soon be delving into at least three Yellow Books at the same time and trying to digest some of the most impenetrable language in tax legislation.

Matthew has therefore attempted the near impossible – producing an easy to read guide to this topic where points of detail can often be open to various interpretations.

And the result is a book which will be very useful to the general...