Tolley's Inheritance Tax 2014-15

1. Introduction and Basic Principles;
2. Accounts and Returns;
3. Accumulation and Maintenance Trusts;
4. Administration and Collection;
5. Agricultural Property;
6. Anti-Avoidance;
7. Business Property;
8. Calculation of Tax;
9. Capital Gains Tax;
10. Chargeable Transfer;
11. Charities;
12. Close Companies;
13. Connected Persons;
14. Deeds Varying Dispositions on Death;
15. Determinations and Appeals;
16. Diplomatic Immunity;
17. Domicile;
18. Double Taxation Relief;
19. Estate;
20. Excluded Property;
21. Exempt Transfers;
22. Gifts with Reservation;
23. HMRC Extra-Statutory Concessions;
24. HMRC Press Releases;
25. HMRC Statements of Practice;
26. Interest in Possession;
27. Interest on Tax;
28. Land;
29. Liability for Tax;
30. Life Assurance Policies and Annuities;
31. Lifetime Transfers;
32. Mutual Transfers;
33. National Heritage;
34. Partnerships;
35. Payment of Tax;
36. Penalties;
37. Pension Schemes;
38. Potentially Exempt Transfers;
39. Protective Trusts;
40. Quick Succession Relief;
41. Rates of Tax;
42. Settlements — General;
43. Settlements with Interests in Possession;
44. Settlements without Interests in Possession;
45. Shares and Securities;
46. Situs;
47. Time Limits;
48. Time of Disposition;
49. Transfer of Value;
50. Transfers on Death;
51. Transfers Within Seven Years Before Death;
52. Transitional Provisions;
53. Trusts for Disabled Persons;
54. Trusts for Employees;
55. Valuation;
56. Voidable Transfers;
57. Woodlands;
58. Working Case Study;
59. Case summaries;
60. IHT Newsletter and Tax Bulletin extracts;
61. Finance Act — Summary of IHT Provisions;
62. Table of Cases;
63. Table of Statutes (and Statutory Instruments);
64. Index