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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, the periodic charge, exit charges, rates of tax, and trusts. Part 3 deals with special subjects: estate, valuation, liabilities and revaluation reliefs; control, business, agricultural and woodlands relief; heritage property; partnerships; and administration. 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 2009
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McCutcheon on inheritance tax
http://library.link/vocab/creatorName
  • Nathan, A
  • Lemos, M
Geographic coverage
Europe
Index
no index present
Language note
English
Literary form
non fiction
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McCutcheon, B
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Withers LLP
http://library.link/vocab/subjectName
  • inheritance tax
  • gift tax
  • domicile
  • estate planning
  • double taxation relief
  • tax avoidance
Label
McCutcheon on inheritance tax
Instantiates
Publication
Edition
5th ed.
Extent
LXVII, 1248 p.
Isbn
9781847035936
Label
McCutcheon on inheritance tax
Publication
Edition
5th ed.
Extent
LXVII, 1248 p.
Isbn
9781847035936

Library Locations

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