Sweeping changes in '98 budget, specifically within the areas of Capital Gains Tax and Inheritance tax, means that existing arrangements used in estate planning must be reviewed and new techniques applied.This comprehensive guide shows how to minimise the tax strain, while considering the legal obligations to be met. Fully up-to-date in line with the changes to legislation following the '98 budget, it will give you a better understanding of the area of tax law; help you plan your estate and sets out best practice for practitioners.It includes, principles of inheritance tax, CGT, exempt transfers, excluded property, business and agricultural property relief, settlements, valuation, estate on death, stamp duty, making a will etc.