Foster's Inheritance Tax

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Commentary

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

SOURCE CURRENCY
Issue 185, March 2020

UPDATE INFORMATION

Updated in this issue:

D1 The charge to IHT on death
D3 Property sold or valueless after death
D4 Post-death rearrangement
E2 Settlements with a qualifying interest in possession (QIIP)
Z1 Tax data and checklists