Calculating and administrating inheritance tax is a specialist area that requires expertise and up-to-date knowledge. On this page you can access a range of articles, books and online resources providing quick links to tax news, background information and key documentation.
Information and services
Enquiry service
Our expert enquiry team can help answer your technical and research questions. We have access to a wide range of print and online resources, including specialist tax databases.
The enquiry service is available to all ICAEW members and students – simply contact us and we will respond within 24 hours. Contact us by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
Articles and books
Our collection includes key tax annuals, recent articles on developments in inheritance tax and other books on this area.
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Find more articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
eBooks
The library provides full text access to a selection of key business and reference eBooks from leading publishers.
How to Save Inheritance Tax: Understand How Inheritance Tax Works – and Pass on More of Your Hard-Earned Wealth to Those You Love
Gordon Bowley (How To Books, 2008)
‘This book is intended to give non-lawyers a more than basic understanding of the tax and point them on the way to understanding how they can order their financial affairs and arrange their wealth in such a way as to pass on as much of it as they can comfortably afford to do so to those they care for, rather than leaving it for the state to dissipate’.
You will need to be logged-in to the website to read these eBooks.
Browse more eBooks on taxation.
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Useful links
ICAEW
Tax Faculty
The faculty is the voice of ICAEW on tax. It offers technical publications and newsletters, guidance notes, thought leadership, events and seminars and supports an online community of tax professionals.
Tax news: IHT
The latest news items and alerts from the Tax Faculty.
HMRC
Inheritance Tax
Guidance from HMRC, including information on thresholds, the probate process, valuation, trusts and links to inheritance tax and probate forms.
Inheritance Tax Toolkit
Toolkit from HMRC 'aimed primarily at helping and supporting tax agents and advisers for whom Inheritance Tax Accounts do not make up a significant element of their work.' The toolkit includes an inheritance tax checklist.
Rates and Allowances - Inheritance Tax
Current and historical tax rates and thresholds.
Transferring an unused Inheritance Tax threshold
Information and guidance on how and when transfers can be made.
Inland Revenue: Inheritance Tax Act 1984
Publication setting out the statutory provisions (contained in Acts and regulations) which relate to inheritance tax including the Inheritance Tax Act 1984, originally published as the Capital Transfer Tax Act 1984 (‘the 1984 Act’). Also contains the parts of the Finance Acts (1985 to date) which affect the 1984 Act. See the Preface for full details of the contents.
Legislation
UK Public General Acts relating to inheritance tax are available with explanatory notes and other resources from the government's archive:
Other resources
Money, tax and benefits: Inheritance Tax
Consumer guide from Directgov with information on thresholds, exemptions and managing an estate.
STEP: Society of Trust and Estate Practitioners The professional body for the trust and estate profession in the UK and worldwide.
Valuation Office Agency (VOA)
Agency of HMRC responsible for the valuations of land and property for capital gains tax and inheritance tax purposes. The website contains a number of useful publications including the Inheritance Tax Manual.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
The ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided 'as is' with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.