McCutcheon On Inheritance Tax - fourth edition

McCutcheon On Inheritance Tax - fourth edition.
By Barry McCutcheon and Withers LLP

Hard back 1079 pages price £195 published by Sweet and Maxwell tel: 020 7393 7400.

This is the long awaited sequel to the third edition that was published in 1988. The need for a new edition is clear to anyone who practises in the field of estate planning. It could be said that the introduction of the pre-owned assets régime alone justifies a new edition. Further the tighter rules on severing interests in land in the context of gifts with reservation of benefit also merit authoritative analysis. Expectations of the new edition are therefore high. It is my view that expectations have been met.
The fourth edition in common with its previous editions provides a clear analysis of the basic structure of IHT. The examples ...