This practical guide is the only text to take full account of the peculiarities of inheritance tax in a Scottish context. The book will prove essential to accountants, tax advisers, and others dealing with Scottish inheritance tax. It includes expert coverage of probably the most significant changes to Scottish inheritance tax in the past 20 years. It focuses on the day-to-day issues tax advisers frequently encounter in practice, and is packed full of useful features including worked examples, diagrams, and common-sense know-how.