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McCutcheon on Inheritance Tax
McCutcheon on Inheritance Tax
7th Edition
Series:  Sweet & Maxwell's Tax Library
Practice Area:  Taxation Law
ISBN:  9780414056596
Published by:  Sweet & Maxwell
Publication Date:  19 Dec 2016
Format:  Hardback
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PRODUCT DESCRIPTION

McCutcheon on Inheritance Tax provides the information to handle even the most complex problems involving inheritance tax, and analyses key cases to show how the courts are interpreting the principles of inheritance tax.

New to this edition:

  • Updated and expanded commentary on the Residence Nil Rate Band, including discussion of the downsizing rules
  • Changes to the rules relating to heritage property
  • Updated and expanded commentary on domicile and deemed domicile
  • Developments in international estate planning
  • Excluded property and the Barclays Wealth case
  • Updated commentary on inheritance tax and pensions
  • Reservation of benefit – the Buzzoni and Hood cases
  • Penalties for defective inheritance tax returns and the Hutchings case
  • Inheritance tax, public interest and rights to privacy – the Edwards-Moss case
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