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