Tolley's Inheritance Tax 2010-11

This comprehensive guide is your vital first point of reference for accessible, accurate information on IHT liabilities, tax mitigation, trust property, exemptions and compliance.

The change of Government has led to numerous developments in the area of Inheritance Tax. The freezing of the nil-rate band made by the previous Government and Conservatives will substantially affect the tax take and therefore it is vital to ensure that savings are made by use of the seven year rule, lifetime gifts, etc. Tolley’s Inheritance Tax provides commentary on the Finance Act 2010, Finance (No 2) Act 2010 and consultation notes on the Finance (No 3) Act.

• Accurate – written by the highly qualified Tolley’s tax team, the tax annuals have been relied upon by practitioners since 1916 and are endorsed by the ATT
• Comprehensive but concise – the most comprehensive tax handbooks on the market, they cover everything you need to know concisely. They include the impact of tax cases, changes in HMRC guidance, relevant statutory instruments, and all Finance Act changes and consultation
• Easy to use – their A-Z format makes research quick and easy. They also contain tables of cases, statutes and statutory instruments
• Clear and precise – they translate complex provisions into plain English
• Practical – worked examples and standard forms assist the reader in interpreting and implementing the complex area of IHT in particular situations
• Added value – by interpreting tax legislation in the right way, you can help your clients to manage their tax exposure and tax planning properly, saving them money and building your professional reputation and client relationships