McCutcheon on Inheritance Tax, 8th Edition

McCutcheon on Inheritance Tax, 8th Edition

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McCutcheon on Inheritance Tax, 8th Edition, Print and ProView eBook bundle

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Description

Publisher:Sweet & Maxwell
Service Number:42932873
ISBN:9780414091979
Publication date:2025-06-24
Practice area:Taxation law
Jurisdiction:England & Wales
External Product Title:McCutcheon on Inheritance Tax, 8th Edition, Print and ProView eBook bundle
Update frequency:No updates
Update Format:N/A
Available Formats:Book & eBook, eBook, Hardbound book
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Who is McCutcheon on Inheritance Tax for?

This book is designed for UK private client tax professionals who need a dependable, technical reference on inheritance tax — particularly private client solicitors, barristers, accountants, tax advisers, and trust/estate practitioners dealing with complex IHT planning, compliance, and disputes. It's positioned as a serious practitioner reference work, rather than an introductory guide.

What does McCutcheon on Inheritance Tax cover?

The book provides detailed guidance on UK inheritance tax and how the legislation is being applied in practice, including analysis of key cases and how courts are interpreting IHT rules — aimed at helping practitioners "handle even the most complex" IHT problems.

What's new in the 8th Edition?

The 8th edition is updated to reflect recent legislative change, including coverage of law through Finance Act 2024, and it flags major developments affecting planning and advice — such as the October 2024 Budget proposals around APR/BPR. It also includes commentary on Finance Bill 2024–25 IHT changes.

Does this book cover residence, domicile changes, and cross-border private client issues?

Yes. This edition specifically considers the shift effective 6 April 2025 to a long‑term residence qualification replacing the prior focus on domicile. This is particularly relevant for advisers handling international families, UK arrivals/leavers, and estate planning with overseas connections.

Does the book deal with trusts and anti‑avoidance?

Yes. The 8th edition highlights key practice-facing updates, including DOTAS expansion into inheritance tax, updated/expanded discussion of employee benefit trusts, a new dedicated chapter on Schedule A1, plus practical navigation of complex areas like the residence nil rate band.