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Edition 1st
Publication October 2020
Length 742pp
Suitable for Tax advisers, financial advisers
Price 95.00 (or see bundles page)
ISBN 9781912386345

Inheritance Tax

£95.00



Inheritance Tax - Lifetime transfers and the death estate

Essential for any tax practitioner or accountant dealing with inheritance tax, this is a comprehensive guide to all the issues faced in preparing lifetime transfer calculations, preparing the death estate and any related inheritance tax due, and advising clients on related inheritance tax issues. Written in clear concise language, the book is easy to understand by both seasoned practitioners and those new to the tax. The text is peppered with practical, understandable and relevant examples, and is fully cross referenced to the inheritance tax legislation, HMRC guidance and case law. 

The book is structured in the same order as a complex death estate would need to be approached; the lifetime gifting considered first, and then the death estate. In both sections, valuation issues, exemptions and reliefs and other complications are succinctly covered. Some extended examples show the practical application of some of the more complicated issues and areas. Most chapters conclude with a section on pitfalls and practical, realistic tax planning opportunities.

Megan Saksida BA, FCA, CTA, TEP is a freelance tax lecturer and examiner. Read more here.

Contents include the following chapters (and see PDF of more detailed table of contents below):

  • Introduction to IHT
  • Exempt transfers in life
  • Excluded property
  • Relief for business property
  • Agricultural property relief
  • Fall-in-value relief
  • Nil rate bands during life
  • Interactions with CGT
  • Lifetime transfers
  • The residence nil rate band
  • Lifetime transfers at death
  • Business and agricultural relief at death
  • Valuation of assets in the death estate
  • Post mortem reliefs
  • Quick succession relief
  • Other exemptions and reliefs
  • Gifts to charity
  • Calculation of the death estate
  • Gifts with reservation
  • Pre-owned assets tax
  • Domicile and deemed domicile
  • Instruments of variation and disclaimers
  • Close companies
  • Spreading provisions
  • Woodlands
  • Grossing and double grossing
  • Heritage property
  • IHT avoidance (DOTAS, follower notices, APN)
  • Administration of IHT
  • Payment of IHT

Inheritance Tax - Lifetime Transfers and the Death Estate