McCutcheon on Inheritance Tax

McCutcheon on Inheritance Tax is the leading authority on inheritance tax, covering both the theoretical and practical aspects of the tax. ²Since publication of the previous edition in 1988, inheritance tax planning has become relevant to a much wider range of clients. This edition has been updated to include all the annual Finance Acts, all significant case law since 1988, and the recent pre-owned assets legislation. ²* Gives practitioners the detailed knowledge to handle even the...
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McCutcheon on Inheritance Tax is the leading authority on inheritance tax, covering both the theoretical and practical aspects of the tax. ²Since publication of the previous edition in 1988, inheritance tax planning has become relevant to a much wider range of clients. This edition has been updated to include all the annual Finance Acts, all significant case law since 1988, and the recent pre-owned assets legislation. ²* Gives practitioners the detailed knowledge to handle even the most complex problems involving inheritance tax ²* Provides a clear explanation of the structure of inheritance tax ²* Shows how to use it to construct effective tax planning solutions for both UK and international clients²* Identifies tax saving opportunities - and possible traps ²* Features worked examples and case studies to aid understanding of complex topics²* Contains extensive guidance on international estate planning issues²* Explains how the new pre-owned assets regime impacts on inheritance tax ²* Includes a wealth of practical advice - specific tips on do's and don'ts, ranging from the day-to-day to the more complex