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Publisher: Sweet & Maxwell; fifth edition; hardback
As the preacher says ‘Of making many books there is no end; and much study is a weariness of the flesh’ (Ecclesiastes xii 12).
McCutcheon on Inheritance Tax has always been an exception. Since it was first published as Understanding and Planning for Capital Transfer Tax in 1980 it has been a model of what a tax practitioner’s text should be: comprehensive and authoritative.
It has been so well organised and so clearly expressed that a non-specialist would have been better served consulting it than some of the shorter texts specifically aimed at the non-specialist.
Experts have found in it a text which went beyond exhaustively summarising the relevant legislation case law and HMRC publications one which discussed difficult areas of construction and the practical implications of the tax.
The fifth edition was published at the end of last year....
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