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Vol 23 No 5 May/June 2018

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McCutcheon on Inheritance Tax 7th ed: 1st Supplement

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ISBN13: 9780414065338
Previous Edition ISBN: 9780414056596
To be Published: September 2018
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Paperback
Price: £125.00



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 for this supplement:

Updated case law, including:

  • Hood v Revenue and Customs Commissioners (Upper Tribunal decision) – reversionary leases and reservation of benefit
  • Re Ross (Deceased) v Re Vigne (Deceased) – business property relief
  • Parry v Revenue and Customs Commissioners (Upper Tribunal decision) – transfers of value and omission to exercise a right
  • Henderson v Revenue and Customs Commissioners – domicile
Coverage of the Finance (No 2) Bill 2017, featuring updated commentary on:.
  • Interests in foreign entities holding UK residential property, including disregarded (5%) interests and connected persons
  • Relevant loans, debt arrangements and loan disposals
  • Formerly domiciled residents
  • Deemed domicile and its effect on the UK's estate tax double tax treaties

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Subjects:
Taxation, Supplements