McCutcheon on Inheritance Tax is the leading authority on inheritance tax, covering both the theoretical and practical aspects of the tax.
It gives practitioners the detailed knowledge to construct effective tax planning solutions for UK and international clients and to handle even the most complex problems involving inheritance tax.
The new 6th edition incorporates important recent case law, new anti-avoidance legislation and the latest HMRC procedures, ensuring it offers completely up-to-date guidance on the law.
- Provides an in-depth explanation of the structure of inheritance tax
- Provides guidance for analysing transactions likely to be encountered in typical private client practice
- Features worked examples and case studies to explain complex topics
- Analyses key cases to show how the courts are interpreting the principles of inheritance tax
- Pinpoints problem areas and suggests possible solutions
- Takes into account other tax implications, such as capital gains tax, income tax and pre-owned assets tax
- Discusses the valuation of estates for inheritance tax and the various reliefs
- Covers international estate planning issues
- Explains the impact of important recent case law, such as Brander v HMRC Commissioners, McCall v HMRC Commissioners and Atkinson v HMRC Commissioners
- Examines the new blocking legislation designed to counter Melville 3 and Excluded Property schemes and considers Melville 4 schemes
- Covers the extension of Disclosure of Tax Avoidance Schemes (DOTAS) to inheritance tax
- Discusses the ongoing EU consultation on inheritance tax
