McCutcheon on Inheritance Tax provides the information to handle even the most complex problems involving inheritance tax, and analyses key cases to show how the courts are interpreting the principles of inheritance tax.
Since the 6th Edition was published in February 2013, there have been numerous changes to the legislation as well as a number of significant cases. Given the breadth of the changes that have taken place, the editors have provided updates to over 30 sections of the book. This supplement brings the current edition up-to-date with the most recent case law and legislation.
Supplement coverage includes:
- Updated chapters on chargeable lifetime transfers, reservation of benefit, taxation of relevant property trusts including a discussion of the taxation of accumulated income, changes to the method of calculation of 10-year and exit charges, elimination of anomalies, trusts for disabled persons, heritage property, partnerships, anti-avoidance measures, DOTAS, Double Taxation Relief and many more
- A new section on the residential property nil-rate band
- Discussion on the recent decision in Barclays Wealth v HMRC
- Prospective changes are highlighted and consideration given to which provisions will be affected in the future
