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Wildy's will be closed on Monday 26th August, re-opening on Tuesday 27th.
Online book orders received during the time we are closed will be processed as soon as possible once we re-open on Tuesday.
As usual credit cards will not be charged until the order is processed and ready to despatch.
Any Sweet & Maxwell or Lexis eBook orders placed after 3.30pm on the Friday 23rd August will not be processed until Tuesday August 27th. UK orders for other publishers will be processed as normal. All non-UK eBook orders will be processed on Tuesday August 27th.
Guides the reader 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 exemptions and reliefs.
It provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.
Updated in line with Finance Act 2019 and changes to HMRC guidance.
Updated in line with recent case law, including The Personal Representatives of Grace Joyce Graham (Deceased) v Revenue and Customs (business property relief); Hood v Revenue and Customs  EWCA Civ 2405 (gifts with reservation); Henderson & Ors v Revenue and Customs  UKFTT 556 (TC) and Proles v Kohli  EWHC 767 (Ch) (domicile); Banks v Revenue and Customs  UKFTT 617 (TC) (exemptions).