Mccutcheon on Inheritance Tax

In this first supplement to the main work, emphasis is placed on the significant changes wrought by the 1989 Budget. The weakening of the tax avoidance industry which was one of the aims of the 1989 Budget is discussed, particularly the future restriction of post-death variations. The text aims to combine both a practical and theoretical approach to inheritance tax and this supplement, used in conjunction with the main work represents the fully updated law on inheritance tax.