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McCutcheon On Inheritance Tax 7e: 1st Supplement (7th edition)

Our Price: £125.00 
Author(s): Nathan, Aparna & Lemos, Marika;
Classification(s): Personal tax;
Readership / Audience Level: Professional & Vocational
ISBN-13: 9780414065338
ISBN-10: 0414065336
Publication Date: 30 Sep 2018
Imprint: Sweet & Maxwell
Availability: Not yet available
Free Stock: Pre-order now!
Publisher: Sweet & Maxwell
Publication Country: United Kingdom
Binding / Product Type: Supplement
Pages: 1392
Average ratings assigned : 0. Rate this product / View all ratings and comments (0) Ratings / Reviews

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.

New for this supplement:

Updated case law, including:
• Hood v Revenue and Customs Commissioners (Upper Tribunal decision) – reversionary leases and reservation of benefit
• Re Ross (Deceased) v Re Vigne (Deceased) – business property relief  
• Parry v Revenue and Customs Commissioners (Upper Tribunal decision) – transfers of value and omission to exercise a right
• Henderson v Revenue and Customs Commissioners – domicile

Coverage of the Finance (No 2) Bill 2017, featuring updated commentary on:
-  Interests in foreign entities holding UK residential property, including disregarded (5%) interests and connected persons
- Relevant loans, debt arrangements and loan disposals
- Formerly domiciled residents 
- Deemed domicile and its effect on the UK's estate tax double tax treaties

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