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 198, October 2023

UPDATE INFORMATION

Updated in this issue:
B3 The general anti-abuse rule
C1 The Transfer of value
C4 Gifts with reservation
D1 The charge to IHT on death
D4 Post-death rearrangement
E2 Settlements with a qualifying interest in possession (QIIP)
E9 Other taxes
F1 Close companies
G1 Business property relief (BPR)
G3 Agricultural property relief (APR)
G4 Non-agricultural woodlands
H3Valuation of particular types of property
J3Excluded and exempt foreign property
Z1IHT data and checklists