Download or read book McCutcheon on Inheritance Tax written by Barry D. McCutcheon and published by . This book was released on 2005-01-01 with total page 1079 pages. Available in PDF, EPUB and Kindle. Book excerpt: McCutcheon on Inheritance Tax is the leading authority on inheritance tax, covering both the theoretical and practical aspects of the tax. Since publication of the previous edition in 1988, inheritance tax planning has become relevant to a much wider range of clients. This edition has been updated to include all the annual Finance Acts, all significant case law since 1988, and the recent pre-owned assets legislation. * Gives practitioners the detailed knowledge to handle even the most complex problems involving inheritance tax * Provides a clear explanation of the structure of inheritance tax * Shows how to use it to construct effective tax planning solutions for both UK and international clients * Identifies tax saving opportunities - and possible traps * Features worked examples and case studies to aid understanding of complex topics * Contains extensive guidance on international estate planning issues * Explains how the new pre-owned assets regime impacts on inheritance tax * Includes a wealth of practical advice - specific tips on do's and don'ts, ranging from the day-to-day to the more complex
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