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 202, June 2024

UPDATE INFORMATION

Updated in this issue:
C6 IHT and other taxes
C7 Pre-owned assets tax (POAT)
G3 Agricultural property relief (APR)
G4 Non-agricultural woodlands
J1 Foreign element–Introduction
J2 Domicile and residence for IHT
L4 Payment of IHT
M11 Will planning