McCutcheon on Inheritance Tax

The sixth edition of McCutcheon on Inheritance Tax comes three years after the previous one. While the structure remains largely the same there have been two significant additions: the Human Rights Act and the general anti-abuse rule (GAAR).

There has also been comprehensive updating to cover recent developments in case law and the Finance Acts enacted since the fifth edition.

New cases considered include Brander (Earl of Balfour’s personal representative) v CRC [2010] STC 2666 which concerned business property relief and Tassaruf Mevduati Sigorta Fonu v Merrill Lynch [2011] UKPC 17 in relation to retention of rights.

The latter is an example of the breadth of knowledge and experience of the authors and the careful research that goes into producing the book.

Chapter 30 now covers the GAAR and the disclosure of tax avoidance schemes regime (DOTAS) for inheritance tax (IHT).

It begins with a brief introduction...