CAPITAL TAX REVIEW

A Quarterly Update for Professional Advisers of Private Clients

by Matthew Hutton MA (Oxon), CTA (Fellow), AIIT, TEP

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Q
As a private client adviser, how on earth do YOU manage to keep up to date on capital taxation and estate planning?

A
If you're struggling to stay on top of developments, Capital Tax Review (CTR) will help you to do just that -for only £80 + VAT p.a

• Comprehensive e-mail review of developments in capital taxation and estate planning over the previous quarter
  
  
• Four Issues each year: January, April, July and October
  
  
• 16 - 20 double-columned pages covering 20 - 25 items per Issue. £80 plus VAT for four Issues over the year is a small price to pay for peace of mind
  
  
• Each item presented in 'reader-friendly' format
  
  
• Four main sections: Capital Gains Tax, Inheritance Tax, Stamp Duty Land Tax and (to include relevant Income Tax, VAT and other points) Miscellaneous
  
  
• Just £80 plus VAT per subscribing firm (regardless of the number of offices or users)
  
  
• Electronic format means easy distribution to all interested fee-earners in the firm
  
  
• Annual index
  
  

STOP PRESS: Subscribe now and get the back issues (four per year) for 2004, 2005 or 2006 at the discounted price of £40 plus VAT.

The Product

A fast moving world
Anyone involved in advising private clients on capital taxation and estate planning does not need reminding both how essential it is to keep up to date and how difficult it is to do it. Conferences and seminars may be on hand and plentiful - and there's no shortage of professional publications and news services. But with all the demands on professional time, it's hard to feel that all the ground has been covered.

The Concept
The author, Matthew Hutton, originally devised CTR in late 2002 for those attending his annual round-the-country Estate Planning Conferences to help them keep up to date. Having launched CTR in January 2003, it has become clear that it would be welcomed by a wider community - hence this brochure.

The aim
CTR is not intended to take the place of the various periodicals and sources of other information. Rather, it aims to draw together in a single e-document what Matthew regards as the salient points arising over the previous quarter, for those advising private clients on capital taxation and estate planning. CTR can be circulated around the firm by e-mail and kept in hard copy in a binder.

CTR is only an information vehicle. It does not seek to provide advice and the usual warning is given that readers should not act or omit to act on the basis of CTR without specific prior advice. While Matthew no longer provides a consultancy service, he can direct you if required to an appropriate source of advice.

What does CTR cover?
Decided cases, new legislation, whether proposed or enacted, HMRC practice, planning points and so on.

Practical help
Each item has an introductory context paragraph and a concluding application paragraph. An attribution of source at the end enables further follow-up if required. All this underlines the aim of CTR to be of real practical use (and no mere 'ivory tower' summary).

When is CTR issued?
By the middle of January, April, July and October, to cover material over the previous quarter ended 31st December, 31st March, 30th June and 30th September respectively.

Annual Index
Over the year, Matthew anticipates covering up to around 100 items. Those are brought together in the Index issued with the January Issue.

The Writer

MATTHEW HUTTON
MA (Oxon), CTA (Fellow), AIIT, TEP

I am a non-practising solicitor (admitted 1979) who has specialised in tax for over 25 years. Having run my own consultancy (latterly through Matthew Hutton Ltd) until 30th September 2000, I now devote my professional time to writing and lecturing.

Among my publications are Hutton & Anstey: Stamp Duty Land Tax (2nd Edition, Tottel, 2005), Trusts & Estates 2005/06 (Tottel, part of the Tax Essentials series), Stamp Duty - A Practical Guide (2nd Edition PTP 2001, with an updating supplement to 2002), Tolley's Tax Planning for Private Residences (3rd Edition 1999) and Post Death Re-arrangements: Practice and Precedents (FT Law & Tax 5th Edition 1995). I am also co-author of the annual Tolley's UK Taxation of Trusts and the looseleaf Stanley: Taxation of Farmers and Landowners (Butterworths).

I am the general editor of Private Client Business, published by Sweet & Maxwell, and I also write for other journals. Since 1977 I have been a partner in my family's farming business and I belong to the Taxation Sub-Committee of the Country Land and Business Association.

I am a longstanding member of the Capital Taxes Sub-Committee of the Chartered Institute of Taxation's Technical Committee (and was its Chairman between 1997 and 1999).

I am a Council Member of the Stamp Taxes Practitioners Group.

The Verdict

"CTR is, in my view, a very useful, time -efficient and cost- effective method of staying on top of developments in the area of capital taxation and estate planning. It is a concise, 'no frills' source of information, written and presented in a manner which is easy to understand and follow. I see CTR as being particularly invaluable to professionals who do not necessarily specialise in capital taxes, but who nevertheless require regular updating in that area... For such a convenient way of keeping up to date with capital tax developments, £80 plus VAT must surely represent excellent value for money... In conclusion, CTR comes highly recommended".
[ read the full review ... ]

Mark McLaughlin ATII ATT TEP

Previous issues

Each subscription runs for one calendar year only and is renewable at the beginning of January. Back issues for 2006, 2005 and 2004 are also available at the discounted price of £40 plus VAT.

For the full list of content in 2005 issues, please click here.

CAPITAL TAX REVIEW - A Quarterly Update for Professional Advisers of Private Clients (calendar year 2007)	£80 + VAT = £94
You can also order the 2004, 2005 and 2006 back issues of the Capital Tax Review at half price (4 issues)	£80 + VAT = £94 £40 + VAT = £47
Single back issue of Capital Tax Review	£20 + VAT = £23.50
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