Inheritance Tax in Scotland 2008/09 contents:
• Scots Law in the IHT context
• Lifetime transfers
• IHT on death
• Valuation of assets
• Gifts with reservation of benefit
• Compliance
• Trusts: interest in possession
• Trusts: non-interest in possession
• Exemptions and excluded property
• Reliefs
• Business property relief and agricultural property relief
• Lifetime planning
• Wills and estate planning
• Transferable nil rate bands
• The family home
• Pre-owned assets charge