The definitive work in this specialist area of taxation.
Provides expert opinion, detailed and comprehensive coverage and contains many worked examples
Updated through quarterly service issues
For the non-specialist practitioner, an IHT Guide is included, providing an overview of inheritance tax extensively cross-referenced to the commentary
Includes comprehensive source materials. These cover double tax agreements, statutes (including pre-consolidation legislation where relevant), statutory instruments, extra-statutory concessions, and statements of practice, as well as other HMRC practice which has been published
Subscription Information: 4 updating releases per year. The first year's updating issues are supplied as part of the initial purchase price. Subscribers are then charged annually for subsequent updating..
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