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Vol 21 No 11 Nov/Dec 2016

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Criminal Injuries Compensation Claims

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This book is now Out of Print.
A new edition was published, see:
McCutcheon on Inheritance Tax 6th ed isbn 9780414025028

McCutcheon on Inheritance Tax 5th ed

ISBN13: 9781847035936
New Edition ISBN: 9780414025028
Previous Edition ISBN: 0421858605
Published: September 2009
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 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.

  • Provides an in-depth explanation of the structure of inheritance tax
  • Shows how to use it to construct tax planning solutions for both UK and international clients
  • Discusses the conceptual architecture of the trust, enabling readers to analyse problems and formulate planning on a sound theoretical basis.
  • 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 capital gains tax and income tax implications
  • Covers international estate planning issues
  • Explains the impact of major recent changes in inheritance tax

Main Charging Provisions.; The special Charging Provisions.; Special Subjects.; The International Dimension.