Core Tax Annual: Inheritance Tax 2011/12 (Core Tax Annuals)

Inheritance Tax 2011/12 is a UK guide that will assist the reader step-by-step through the complexities of this increasingly difficult subject. It starts with the basic UK rules and principles before looking at topics in more depth, such as lifetime transfers, gifts with reservation of benefit, settled property, and the various reliefs which include business and agricultural property relief. Whatever the reader's level of expertise and experience, this book will prove a valuable asset to practice. Practical and accessible, it is packed full of practical features, including worked examples, UK precedents, and common-sense know-how. Tax advisers will find it a helpful asset, no matter how complicated the inheritance tax scenario encountered. The book is updated to the latest Finance Act.