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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 5th edition incorporates the major trust tax changes in the Finance Act 2006 and the impact of the 2007 pre-Budget Statement, which have together required significant amendment of over half the text.