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Business, Agricultural Property and Heritage Tax Relief, Seventh Edition (previous edition titled: Business and Agricultural Property Relief) is an expert guide to the rules of inheritance tax relief for business, farm, woodland and heritage property.
This book discusses everyday situations that are likely to be encountered in practice and provides guidance on compliance, along with tips for saving clients' tax. Most importantly it contains numerous examples of pitfalls to avoid in this complex area of tax law.
It covers topics and questions such as:
This is the most eminent work on business and agricultural property tax relief in the market and is seen as a 'reference bible' and 'go to' book by IHT practitioners.
New to the seventh edition: