Author Description

Aim at the professional to help their clients plan ahead for the possible changes in inheritance tax a Labour government may introduce, this comprehensive guide is a point of reference for accessible, accurate information on liabilities, tax mitigation and compliance. Tolley's Inheritance Tax is a practical work including many worked examples to clarify the legislation where there are computations involved, with commentary in the form of notes to the examples to help explain complex points. Also, further additional claim forms, precedents and elections are added this year as well as capital taxes office forms to make this edition even more practical.