Dymond's Capital Taxes

Erscheinungsjahr 1985
ISBN: 978-1-86089-935-5
Verlag: Sweet & Maxwell

Loseblattwerk, Englisch, with CD-ROM

For clear explanation and sound advice on inheritance tax it is hard to do better than turn to Dymond's Capital Taxes. It is the one source of advice and information that will solve virtually every inheritance tax problem. Nothing can beat its meticulous

Autoren/Hrsg.

Whitehouse, Chris

Chamberlain, Emma

Inhaltsverzeichnis

Inheritance tax forms. Interpretation and construction of the taxing acts. Main charging provisions and basic definitions. Transfers on death: Free estate and other property. Gifts inter vivos. Rates of tax. Dispositions that are not transfers of value. Miscellaneous provisions affecting transfers in lifetime or on death. Partnership property. Joint property. Policies of life assurance, annuity contracts and retirement provisions. Exemptions for spouse, charities, etc. Lifetime exemptions and reliefs. Exemptions and reliefs on death. National heritage property. Settled property generally. The 'interest in possession' regime. Reversionary interests. Discretionary and similar trusts. Favoured trusts. Close companies. Open market value. Value for tax. Deduction of liabilities. Liability for tax. Incidence of tax. Administration and collection. Legal proceedings. Foreign element. Double taxation relief.