Author Description

Includes: Main Charging Provisions; Overview; Transfer of Value; Exempt Transfers; Potentially Exempt Transfers; Chargeable Lifetime Transfers; Reservation of Benefit and POA; The Charge on Death, Partly Exempt Transfers and Posthumous Arrangements; The Special Charging Provisions; General Structure; The Periodic Change; Exit Charges; The Rate of Tax; Property held on Favoured Trusts; Special Subjects; Estate, Valuation, Liabilities and revaluation reliefs; Control, Business, Agricultural and Woodlands Relief; Settled Property Definitions; Favoured Trusts; Heritage property; Associated operations; Partnerships; Administration; The international Dimension; Territorial Scope: Domicile, Excluded Property, Situs; Double Taxation Relief; Aspects of International Estate Planning.