Tolley's Inheritance Tax 2019-20

This content is unique to LexisNexis


Tolley's Inheritance Tax is a practical work including many worked examples to clarify the legislation where there are computations involved, with commentary in the form of notes to the examples to help explain complex points. Further forms, as well as additional Working Case Studies, are also included in this edition.


Up-to-date to 1 July 2019, Tolley’s Inheritance Tax 2019-20 includes:

  • Updated text on the residence nil rate band to include the latest changes in the legislation

  • New text on interests in unadministered estates

  • More detailed explanation on numerous points including disallowed debts in relation to property derived from the deceased, the rule as regards property moving between settlements, and new HMRC guidance on reservation of benefit

  • Updated text on IHT planning arrangements including death bed planning for business owners
  • Contributors

    Malcolm Gunn , CTA (Fellow) TEP Author