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Estate planning manuals 2011/12

25 June 2012 / Louise Manning
Issue: 4365 / Categories: Reviews , Inheritance Tax
Tolley’s Inheritance Tax, £112.95; CCH Inheritance Tax, £105.95; Bloomsbury Inheritance Tax £45; Bloomsbury Trusts and Estates, £45

Each of these books has the look and feel one would expect from their publishers; each uses its own referencing system and provided one is familiar with them there is nothing untoward in that.

The CCH manual is the thinnest and includes cross-references both to the relevant sections of IHTA 1984 and its own tax encyclopaedia known as Tax Reporter at the end of each section. In addition there are occasional references to ‘other material’ such as statements of practice.

The Tolley volume includes cross-references to Simon’s Taxes Fosters and the HMRC manuals in addition to the relevant sections of IHTA 1984.

As one expects from a Tolley publication the chapters are sprinkled liberally with statutory references and usefully there are suggestions pointing to other sections of the book.

The two Bloomsbury editions have to stand on their own...

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