McCutcheon on Inheritance Tax provides the information to handle even the most complex problems involving inheritance tax, analysing key cases to show how the courts are interpreting IHT legislation. In an era of unprecedented change, this new edition arrives at a crucial time for private client tax professionals. McCutcheon's renowned practical approach and meticulous attention to detail ensures you'll have the answers you need, when you need them. The 8th edition includes: Critical updates on DOTAS expansion into inheritance tax Updated and expanded discussion on employee benefit trusts The new restricted scope of the IHT charity exemption Clear navigation through the complexities of the residence nil rate band Case updates, including Raboni, Pride and Elborne New, dedicated, chapter on Schedule A1 Commentary on the Finance Bill 2024-25 IHT changes Written by leading experts in the field, this essential reference work combines deep technical knowledge with practical applications, helping you deliver optimal solutions for your clients with complete confidence.

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