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Vol 23 No 5 May/June 2018

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Drafting Commercial Agreements

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
McCutcheon on Inheritance Tax 7th ed isbn 9780414056596

McCutcheon on Inheritance Tax 6th ed

ISBN13: 9780414025028
New Edition ISBN: 9780414056596
Previous Edition ISBN: 9781847035936
Published: February 2013
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback
Price: Out of print

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