Tolley's Inheritance Tax 2024-25

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Commentary

Tolley’s Inheritance Tax is a practical work summarising the entire law and
practice relating to IHT including many worked examples to clarify the legislation,
with commentary in the form of notes to the examples to help explain complex
points. This work is more essential than ever in formulating arrangements to
mitigate liabilities, due to the ever increasing level of anti-avoidance legislation.
Included are precedents, claim forms and elections. This comprehensive guide is
your vital point of reference for accessible, accurate information on liabilities, tax
planning and compliance.

SOURCE CURRENCY
1 July 2024

UPDATE INFORMATION
> The top ten IHT planning mistakes and misconceptions
> Summary of the latest appeal cases on IHT and their significance generally
> Summary of various new reliefs for compensation received
> Text extensively refocused to concentrate on matters of current significance, reducing references to historic matters

Contributors

Malcolm Gunn Malcolm Gunn , CTA (Fellow)  Author