Publisher's Synopsis
Inheritance Tax 2011/12 guides you step-by-step through the complexities of this increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth including lifetime transfers, gifts with reservation of benefit, settled property, and the various reliefs including business and agricultural property relief. Whatever your level of expertise and experience, this book will prove a valuable asset to your practice.Practical and accessible: Packed full of practical features including worked examples, precedents, and common-sense know-how, tax advisers using this book will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. Updated to the latest Finance Act.
