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Inheritance Tax 2014/15 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth including lifetime transfers, gifts with reservation of benefit, settled property, and the various reliefs including business and agricultural property relief.
Practical and accessible it is packed full of features including worked examples, precedents, and common-sense know-how. Tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered.