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Vol 22 No 3 March/April 2017

Book of the Month

Cover of Company Directors: Duties, Liabilities and Remedies

Company Directors: Duties, Liabilities and Remedies

Edited by: Simon Mortimore
Price: £225.00

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UK Public Holiday May 2017

Wildy's will be closed on Monday 1st May and will re-open on Tuesday 2nd May.

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

As usual Credit Cards will not be charged until the order is processed and ready to despatch.

Any non-UK eBook orders placed after 5pm on the Friday 28th April will not be processed until Tuesday 2nd May. UK eBook orders will be processed as normal.

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McCutcheon on Inheritance Tax 6th ed: 1st Supplement


ISBN13: 9780414035201
Published: March 2016
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: Out of print



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

Subjects:
Taxation, Supplements