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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