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Vol 22 No 4 April/May 2017

Book of the Month

Cover of Whistleblowing: Law and Practice

Whistleblowing: Law and Practice

Price: £175.00

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UK Public Holiday May 2017

Wildy's will be closed on Monday 29th May and will re-open on Tuesday 30th May.

Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.

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Any non-UK eBook orders placed after 5pm on the Friday 26th May will not be processed until Tuesday 30th May. UK eBook orders will be processed as normal.

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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

Subjects:
Taxation