Subjects:

Looseleaf Works

Contents:

Binder One

IHT Guide

Part A: Outline History of Capital Taxes

Part B: Statutory Interpretation

Part C: Lifetime Transfers

Part D: Transfers on Death

Part E: Settled Property

Part F: Close Companies and Partnerships

Part G: Property Attracting Special Reliefs

Part H: Valuation

Part J: Foreign Element

Part K: Liability and Incidence

Part L: Administration and Collection

Part M: Tax Planning

Tables of Statutes, Statutory Instruments and Cases

Index

Binder Two

Part R: Double Tax Agreements

Part S: Statutes

Part T: Statutory Instruments

Part U: Extra-Statutory Concessions

Part W: Statements of Practice

Part X: Practice Notes

Part Y: Forms

Part Z: Tax Data and Checklists

Index

Master Index

The definitive work in this specialist area of taxation.

• Provides expert opinion, detailed and comprehensive coverage and contains many worked examples
• Updated through quarterly service issues
• For the non-specialist practitioner, an IHT Guide is included, providing an overview of inheritance tax extensively cross-referenced to the commentary
• Includes comprehensive source materials. These cover double tax agreements, statutes (including pre-consolidation legislation where relevant), statutory instruments, extra-statutory concessions, and statements of practice, as well as other HMRC practice which has been published