Sweet & Maxwell

TAXATION LAWMCCUTCHEON ONINHERITANCE TAXBRITISH TAX LIBRARYNEW6TH EDITIONWithers LLP, Aparna Nathan and Marika LemosMcCutcheon on Inheritance Tax is theleading authority on inheritance tax,covering both the theoretical and practicalaspects of the tax. It gives practitioners thedetailed knowledge to construct effective taxplanning solutions for UK and internationalclients and to handle even the most complexproblems involving inheritance tax.The new 6th edition incorporates importantrecent case law, new anti-avoidancelegislation and the latest HMRC procedures,ensuring it offers completely up-to-dateguidance on the law.• Provides an in-depth explanation of thestructure of inheritance tax• Provides guidance for analysingtransactions likely to be encountered intypical private client practice• Features worked examples and casestudies to explain complex topics• Analyses key cases to show how thecourts are interpreting the principles ofinheritance tax• Pinpoints problem areas and suggestspossible solutions• Takes into account other tax implications,such as capital gains tax, income tax andpre-owned assets tax• Discusses the valuation of estates forinheritance tax and the various reliefs• Covers international estate planningissues• Explains the impact of important recentcase law, such as Brander v HMRCCommissioners, McCall v HMRCCommissioners and Atkinson v HMRCCommissioners• Examines the new blocking legislationdesigned to counter Melville 3 andExcluded Property schemes andconsiders Melville 4 schemes• Covers the extension of Disclosure of TaxAvoidance Schemes (DOTAS) toinheritance tax• Discusses the ongoing EU consultationon inheritance taxJURISDICTION: England & WalesJul-2012 978 0 414 02502 8Sweet & Maxwell Product ID: 568382Hardback c. £275.00/c. €350.00EDITIONPOTTER & MONROE'STAX PLANNING WITHPRECEDENTS2 RELEASES A YEARGeneral Editors: Richard Vallat andKevin Prosser, QCPotter and Monroe gives clear examination ofthe various methods of disposal of income andcapital.• Explains the advantages and disadvantagesof each method of disposal in view of thevarious taxes which may apply• Numerous carefully drawn precedentsfeature at the end of each chapter• Precedents are provided on a CD for ease ofuseJURISDICTION: United Kingdom978 0 421 40640 7Sweet & Maxwell Product ID: 6016Looseleaf & CD-ROM £736.00/€970.00Updating releases charged for on publicationPRE-OWNED ASSETSAND ESTATE PLANNING3RD EDITIONEmma Chamberlain and Chris WhitehouseThis practical work explains the law relating topre-owned assets tax (POAT) and how it worksday-to-day in practice. The 3rd edition takes intoaccount the changes in 2006 and 2007 affectingforeign domiciliaries and covers the new optionsfor tax planning following the 2006 changes toInheritance Tax and Pre-owned Assets Tax.• Explains what strategies to use to avoidPOAT and reservation of benefit• Shows what mitigation strategies can beimplemented on portfolios alreadycontaining IHT avoidance plans• Considers in particular the family home andchattels• Analyses the problems for foreigndomiciliaries resident in the UK• Contains a set of precedents• Uses diagrams, flowcharts, worked examplesand calculations to make complex issuesclearJURISDICTION: England & WalesNov-2009 978 0 414 04011 3Sweet & Maxwell Product ID: 344967Hardback, 496 pp £165.00/€210.00PRIVATE CLIENTBUSINESS6 ISSUES A YEARGeneral Editor: Hui Ling McCarthyConsultant Editor: Christopher WhitehousePrivate Client Business is the leading journalfor all those involved with private client work. Itis divided into 10 sections, including inheritancetax, capital gains tax, foreign affairs, succession,trusts, and charities, each with its own specialistcorrespondent. It combines both comprehensivecoverage on all developments (including casenotes, tax tips and traps and Revenuestatements), and thoughtful analysis of topicalissues by leading commentators. Each year'sbound volume serves as an ongoing referencework.JURISDICTION: England & Wales0967-229XSweet & Maxwell Product ID: 69052012 Annual Subscription PricesUK £596.00Europe £616.00/€813.00Rest of World £620.00/$1067.000967-22BVSweet & Maxwell Product ID: 7159UK with Bound Volumes £822.00Europe with Bound Volumes £852.00/€1124.00Rest of World with Bound Volumes £866.00/$1489.00Other PricesBound Volumes (2007-2011) each £596.00Bound Volumes (to 2006) each £289.00Set Price on ApplicationTAXATION OF COMPANIESAND COMPANYRECONSTRUCTIONSSWEET & MAXWELL’S TAX LIBRARY3 RELEASES A YEARRichard Bramwell, QC, John Lindsay, Alun James,Julian Hickey and Michael CollinsCo-authored by members of the tax bar andpractitioners from Linklaters and BerwinLeighton Paisner, this work is the standard texton the taxation of companies. Written in acarefully structured style, each subject isapproached from first principles and the readeris then led progressively to finer points of detail.• In-depth technical analysis with authoritativediscussion of points of statutory interpretation• Helpful guidance and analysis of case lawand legislation on company taxation• Commentary on passages in the HM Revenue& Customs Manuals• Provides practical, problem-solving adviceusing cases, commentary and workedexamples to show exactly how provisionsapply in practiceJURISDICTION: United Kingdom978 0 421 82720 2Sweet & Maxwell Product ID: 6239Looseleaf £755.00/€995.00Price includes service to December 20122012 Service PricesUK £593.00Europe £608.00/€802.00Rest of World £611.00/$1051.00146 To order any of these titles please visit www.sweetandmaxwell.co.uk