Inheritance Tax 2023/24
Authors: Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP, Iris Wünschmann-Lyall, MA (Cantab) TEP, Chris Erwood, CTA ATT TEP, and Stephen Howe
Inheritance Tax 2023/24
Inheritance Tax 2022/23 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.
Inheritance Tax 2023/24 provides a clearly structured analysis of the major inheritance tax (IHT) provisions together with the tips and planning techniques needed to apply them successfully and to avoid potential pitfalls.
This authoritative guide to IHT helps you navigate progressively through the complexities of an increasingly difficult subject. It starts with the basic rules and principles before looking at topics in more depth. Whatever your level of expertise and experience, this content will be a valuable resource. Commentary is supported by a range of practical worked examples
The new edition is updated in line with recent case decisions, revised guidance from HMRC; the provisions of Finance (No.2) Act 2023 and recent case decisions including Coller v Revenue and Customs[2023] UKFTT 00212 (TC) and (1) The Executors of the Estate of Peter John Linington; (2) the Trustees of The Kent Trust v Revenue and Customs[2023] UKFTT 89 (TC).