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The Resource McCutcheon on inheritance tax

McCutcheon on inheritance tax

Label
McCutcheon on inheritance tax
Title
McCutcheon on inheritance tax
Creator
Subject
Language
eng
Summary
Monograph on inheritance tax. Part 1 deals with the main charging provisions: transfers of value, exempt transfers, the nil rate band, potentially exempt transfers, chargeable lifetime transfers, reservation of benefit, the charge on death, partly exempt transfers and posthumous arrangements, and associated operations. Part 2 deals with the special charging provisions: settled property definitions, interests in possession, main features of relevant property regime, the periodic charge, exit charges, rates of tax, trusts and pensions schemes . Part 3 deals with special subjects: estate, valuation, liabilities and revaluation reliefs; control, business, agricultural and woodlands relief; heritage property; partnerships; administration; new anti-avoidance measures and human rights . Part 4 deals with the international dimension: territorial scope: domicile, excluded property, situs; double taxation relief; and aspects of international estate planning. The law is stated as at 5 April 2012, but, where possible, later developments have been incorporated
http://bibfra.me/vocab/lite/collectionName
McCutcheon on inheritance tax
http://library.link/vocab/creatorName
  • Nathan, A
  • Lemos, M
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
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McCutcheon, B
http://library.link/vocab/subjectName
  • inheritance tax
  • gift tax
  • domicile
  • estate planning
  • double taxation relief
  • tax avoidance
  • anti-avoidance
  • trust
  • human rights
Label
McCutcheon on inheritance tax
Instantiates
Publication
Edition
6th ed.
Extent
lxvii, 1324 p., suppl. 155 p.
Isbn
9780414025028
Label
McCutcheon on inheritance tax
Publication
Edition
6th ed.
Extent
lxvii, 1324 p., suppl. 155 p.
Isbn
9780414025028

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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