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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).