The British Tax Guide series is a major new series of annual books from CCH finally providing you with a genuine alternative to more established similar titles from other publishers. British Tax Guide: Inheritance Tax and Estate Planning 2007-08 contains a full commentary on this complex tax.
Containing exhaustive cross-references to legislation, cases and official guidance manuals, this handbook is also designed to remain practical for everyday use. It contains numerous worked examples throughout together with extensive topic indexes, case tables and legislation finding lists. Full cross-references to the British Tax Reporter are also provided.
British Tax Guide: Inheritance Tax and Estate Planning 2007-08 is fully updated to take into account the Finance Act 2007.
Contents
Key data
Inheritance tax generally
Calculation of IHT liability
Completion of IHT return
Lifetime transfers
Transfers on death
Trusts and estates
Valuation
Exemptions
Reliefs
Domicile and international aspects
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