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McCutcheon on Inheritance Tax, 7th Edition (Mainwork + 1st Supplement)

McCutcheon on Inheritance Tax, 7th Edition (Mainwork + 1st Supplement)

McCutcheon on Inheritance Tax, 7th Edition (Mainwork + 1st Supplement)

Author: Withers LLP; Aparna Nathan; Marika Lemos
Publisher: Sweet & Maxwell U.K.
ISBN: 9780414065345
Published In: November 2018
Format: Hardback
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 6,360.00

HKD 6,169.20 Save HKD 190.80 (3%)

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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 1st Supplement was published in November 2018
- The Main Work was published in December 2016
New to this edition:
- Updated and expanded commentary on the Residence Nil Rate Band, including discussion of the downsizing rules
- Changes to the rules relating to heritage property
- Updated and expanded commentary on domicile and deemed domicile
- Developments in international estate planning
- Excluded property and the Barclays Wealth case
- Updated commentary on inheritance tax and pensions
- Reservation of benefit – the Buzzoni and Hood cases
- Penalties for defective inheritance tax returns and the Hutchings case
- Inheritance tax, public interest and rights to privacy – the Edwards-Moss case

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