Inheritance Tax in Scotland

A practical guide to inheritance tax in Scotland. It takes full account of the peculiarities of inheritance tax in Scotland and the authors make full use of illustrations and worked examples to assist the practitioner and accountant in this detailed and complicated area of practice.

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Written by two tax experts from the University of Edinburgh, this important new title is a practical guide to Inheritance Tax in Scotland. This is the only text to take full account of the peculiarities of Inheritance Tax in a Scottish context. The authors make use of illustrations and worked examples to assist the legal practitioner and accountant in this detailed and complicated area of practice.