McCutcheon on Inheritance Tax (6th edition)

Withers LLP; Aparna Nathan; Marika Lemos (Author of 5th and 6th Editions)

Sweet & Maxwell

McCutcheon on Inheritance Tax provides the information to handle even the most complex problems involving inheritance tax, and analyses key cases to show how the courts are interpreting the principles of inheritance tax.

The latest edition:

  • Discusses the valuation of estates for inheritance tax and the various reliefs
  • Pinpoints problem areas and suggests possible solutions
  • Takes into account other tax implications, such as capital gains tax, income tax and pre-owned assets tax
  • Covers international estate planning issues
  • Discusses the ongoing EU consultation on inheritance tax
  • Examines the special charging provisions
  • Explores what liabilities can be taken into account when determining the value of an estate
  • Includes coverage of heritage property

McCutcheon on Inheritance Tax expands on: the Pensions chapter, the Human Rights element, incidence of liability and burden, and Double Taxation Relief, and also covers the following cases and legislation:

  • Explains the impact of important recent case law, such as Brander v HMRC Commissioners, McCall v HMRC Commissioners and Atkinson v HMRC Commissioners
  • Examines the new blocking legislation designed to counter Melville 3 and Excluded Property schemes and considers Melville 4 schemes
  • Encompasses the extension of Disclosure of Tax Avoidance Schemes (DOTAS) to inheritance tax

For ease of use and to be as helpful as possible, McCutcheon features worked examples and case studies to explain complex topics and provides a clear breakdown of the structure of inheritance tax.

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