In publishing this book the authors are to be commended in attempting to give the reader a concise and easily readable reference book of what is undoubtedly an area of law, which does not lend itself easily to commit to writing.

The publication is aimed at both the practitioner and the student alike and attempts to describe how inheritance tax works in Scotland. The book achieves this goal and serves as an excellent reference book for relevant case law and statute in this complex area of tax law and practice. The book is divided into easily readable chapters which allows the reader to search specific tax problems and avoid reading the whole book and there is an easily followed content section and comprehensive index. There is a degree of overlap in the material as between chapters which is not a bad thing as the chapters attempt to cross reference the inheritance tax regimes as they relate to other areas of tax and law. The use of worked examples is particularly useful when attempting (even at the first attempt) completing an IHT 200 Form which any general practitioner will find a useful supplement to the vast but not very user friendly IHT web base guide on offer by HMRC. For the general practitioner there are also useful chapters in relation to lifetime planning, wills and estate planning and the family home which are essential ingredients for will writing fr any private client solicitor. A reference book that increases the knowledge of the tax regimes I would submit is essential when advising clients even on the most basic concepts of will writing and inheritance tax planning>

The contents of the book of course will, like all things tax, be at the mercy of the annual budget review by the chancellor; however, it is understood that an annual update is intended to be published and while this may not make it so attractive to students it will certainly become a welcome additional to any private client library.

Scots Law Times, April 2008