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This essential guide to Scottish inheritance tax provides a clearly structured analysis of the major tax provisions together with the tips and planning techniques you will need to apply them successfully. This is the only text to take full account of the peculiarities of inheritance tax in a Scottish context. The book focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features, including worked examples, diagrams, and common-sense know-how, tax advisers using this essential book will be directed to explanations and answers to key inheritance...

This essential guide to Scotland's inheritance tax provides a clearly structured analysis of the major tax provisions, together with the tips and planning techniques necessary to apply them successfully. This is the only text to take full account of the peculiarities of inheritance tax in a Scottish context. The book focuses on the day-to-day issues tax advisers frequently encounter in practice. Packed full of useful features - including worked examples, diagrams, and common-sense know-how - tax advisers using this essential book will be directed to explanations and answers to key inheritance...