McCutcheon on Inheritance Tax, 5th Edition

Preface
Introduction
Acknowledgments
Abbreviations
Table of Cases
Table of Statutes
Table of Statutory InstrumentsPart 1 The Main Charging Provisions

• Overview
• Transfer of Value
• Exempt Transfers
• The Nil Rate Band
• Potentially Exempt Transfers
• Chargeable Lifetime Transfers
• Reservation of Benefit and POA
• The Charge on Death, Partly Exempt Transfers and Posthumous Arrangements
• Anti-avoidance

• Overview: special charging provisions
• Settled Property Definitions
• Interests in Possession
• Main features of Relevant Property Regime
• The Periodic Charge
• Exit Charges
• The Rate of Tax
• Property held on Favoured Trusts
• Accumulation and Maintenance Trusts
• Bereaved Minors' Trusts
• Age 18 to 25 Trusts
• Trusts for Disabled Persons
• Protective Trusts
• Pensions
• Employee Trusts

• Estate, Valuation, Liabilities and Revaluation Reliefs
• Control, Business, Agricultural and Woodlands Relief
• Heritage property
• Partnerships
• Administration (and liability etc)

• Territorial Scope: Domicile, Excluded Property, Situs
• Double Taxation Relief
• Aspects of International Estate Planning