Tolley's Inheritance Tax 2025-26
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Commentary
SOURCE CURRENCY: 1 March 2025
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.
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.
Contributors
| Malcolm Gunn Malcolm Gunn , CTA (Fellow) | Author |
