Mccutcheon on Inheritance Tax
3rd Edition
Published on 31. December 1998
Book
978-0-421-44350-1 (ISBN)
Description
McCutcheon on Inheritance Tax combines a unique approach of the theoretical and the practical. The ninth supplement to the third edition updates the main work to 1998. It is paragraphed to link in with the main work, and the two should be used together.
More details
Series
Edition
3rd Revised edition
Language
English
Place of publication
London
United Kingdom
Publishing group
Sweet & Maxwell Ltd
Target group
College/higher education
Professional and scholarly
Edition type
Revised edition
ISBN-13
978-0-421-44350-1 (9780421443501)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Content
The introduction of the potentially exempt transfer regime and the reservation of benefit rules. The reduction of the rates of inheritance tax in the 1988 Finance Act. The encouragement to lifetime giving afforded by the potentially exempt transfer regime. The opportunities afforded by the legislation are fully considered, together with the benefits available.