Inheritance Tax Author:A.L. Chapman This is a first supplement to "Chapman's Inheritance Tax" (7th edition November 1987) and it includes changes and cases since August 1987. Updated to include the Finance Act 1988 and the ICTA 1988, it also contains an examination on the provisions produced by the Law Commission Working Paper. The cases, Plummer v IRC which deals with the questio... more »n of domicile and Russell v IRC which deals with the variation of wills are discussed, as is the House of Lords decision on the case Craven v White and its effect on tax planning schemes. The necessary facts are provided on each case and tax planning opportunities highlighted.« less