Foster's Inheritance Tax
This content is unique to LexisNexis
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 201, March 2024
UPDATE INFORMATION
Updated in this issue:
G1 Business property relief (BPR)
G3 Agricultural property relief (APR)
J2 Domicile and residence for IHT
K1 Liability
L2 Accounts, returns and information
Z1 IHT data and checklists
* 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 201, March 2024
UPDATE INFORMATION
Updated in this issue:
G1 Business property relief (BPR)
G3 Agricultural property relief (APR)
J2 Domicile and residence for IHT
K1 Liability
L2 Accounts, returns and information
Z1 IHT data and checklists
