McCutcheon on Inheritance Tax

McCutcheon on Inheritance Tax is the leading authority on inheritance tax, covering both the theoretical and practical aspects of the tax. It gives practitioners the detailed knowledge to construct effective tax planning solutions for UK and international clients and to handle even the most complex problems involving inheritance tax.

The new 5th edition incorporates the major trust tax changes in the Finance Act 2006 and the impact of the 2007 pre-Budget Statement, which have together required significant amendment of over half the text.

Provides an in-depth explanation of the structure of inheritance tax
Shows how to use it to construct tax planning solutions for both UK and international clients
Discusses the conceptual architecture of the trust, enabling readers to analyse problems and formulate planning on a sound theoretical basis.
Features worked examples and case studies to explain complex topics
Analyses key cases to show how the courts are interpreting the principles of inheritance tax
Pinpoints problem areas and suggests possible solutions
Takes into account capital gains tax and income tax implications
Covers international estate planning issues
Explains the impact of major recent changes in inheritance tax