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A new edition is due, details can be seen here:
McCutcheon on Inheritance Tax 8th ed isbn 9780414091979

McCutcheon on Inheritance Tax 7th ed with 1st Suppplement


ISBN13: 9780414065345
New Edition ISBN: 9780414091979
Previous Edition ISBN: 9780414056596
Published: November 2018
Publisher: Sweet & Maxwell Ltd
Country of Publication: UK
Format: Hardback & Supplement
Price: £528.00



Low stock.

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.

  • The 1st Supplement was published in November 2018
  • The Main Work was published in December 2016
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

Subjects:
Taxation