The latest edition of this popular handbook provides detailed yet easy to follow guidance on Inheritance tax liabilities and is an indispensable reference source for practitioners. Clearly set out with numerous worked examples covering frequently encountered topics, it also features extensive topic indexes, rate tables and legislation finding lists to help you find information quickly and easily.
All content is thoroughly cross-referenced to relevant legislation, case law, HMRC Guidance and also to CCH's British Tax Reporter making it the ideal desktop companion on Inheritance Tax.
- Inheritance tax overview
- Calculation of inheritance tax liabilities
- Completion of inheritance tax return
- Lifetime transfers
- Transfers on death
- Trusts and estates
- Residence and international aspects