In this Issue 135 August 2024 Binder 1 Division A2 – Incapacity Chapter 1: The Mental Capacity Act Chapter 4: Advance Decisions Chapter 5: Statutory Wills Division A3 – European Materials Chapter 1: Estate Planning in the European Context Division CI – Inheritance Tax: Narrative Chapter 1: The Charge of Inheritance Tax Chapter 2: Lifetime Transfers Chapter 3: Gifts with Reservation Chapter 4: Inheritance Tax on Death Chapter 5: Exemptions Chapter 6: Valuation Chapter 7: Reliefs Chapter 9: Calculation and Payment of Tax Chapter 10: Accountability Chapter 11: Incidence of Tax Division CII – Capital Gains Tax: Narrative Chapter 1: General Principles of Capital Gains Tax Chapter 2: Capital Gains Tax in the Year of Death Chapter 3: Capital Gains Tax During the Administration of an Estate Chapter 4: Capital Gains Tax During the Administration of a Trust Division CIII – Income Tax: Narrative Chapter 1: General Principles of Income Tax Chapter 2: Self-Assessment Chapter 3: Income Tax During the Administration of an Estate Chapter 4: Income Tax During the Administration of a Trust