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This detailed essential guide to inheritance tax in Scotland provides a clearly structured analysis of the major tax provisions, together with the tips and planning techniques needed to apply them successfully. It is the only text to take full account of the peculiarities of inheritance tax in a Scottish context. Inheritance Tax in Scotland 2008/09 focuses on the day-to-day issues practitioners frequently encounter. Packed full of useful features, including worked examples, diagrams, and common-sense know how, readers using this essential book will be directed to explanations and answers to key inheritance tax questions and scenarios.