Publisher's Synopsis
The definitive work in this specialist area of taxation. * Provides expert opinion, detailed and comprehensive coverage and contains many worked examples * Updated through quarterly service issues * For the non-specialist practitioner, an IHT Guide is included, providing an overview of inheritance tax extensively cross-referenced to the commentary * Includes comprehensive source materials. These cover double tax agreements, statutes (including pre-consolidation legislation where relevant), statutory instruments, extra-statutory concessions, and statements of practice, as well as other HMRC practice which has been published Two looseleaf volumes.
