Foster's Inheritance Tax

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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

Issue 184, December 2019


Updated in this issue:

A4 IHT: History
D1 Calculation of charge to IHT on death
D2 Exemptions and reliefs on death
E4 [Rewritten–Settlements without a qualifying interest in possession: calculation of IHT]
E5 Favoured trusts for young people
E6 Other favoured trusts
G1 Business property relief (BPR)
G2 [Rewritten–Agricultural property: transfers before 10 March 1981]
G3 Agricultural property–transfers after 9 March 1981
L2 Accounts, returns and information
L7 Penalties
Z1 Tax data and checklists