Capital acquisitions tax

Resource Information

The work Capital acquisitions tax represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Capital acquisitions tax

Creator

• Capital acquisitions tax
• Condon, J.F
• Muddiman, J

Subject

• capital acquisitions tax
• exemption
• gift tax
• inheritance tax
• tax relief
• trust
• valuation
• agriculture, taxation of
• anti-avoidance

Summary

The principles and practice of the capital acquisitions tax are explained by way of a section by section commentary on the Capital Acquisitions Tax Act 1976 and on the provisions of the subsequent Finance Acts which not only amended the original Act but also introduced the discretionary trust levies and the probate tax (now abolished). The chapters deal with gift tax, inheritance tax, tax on discretionary trusts, value of property for tax, trusts, returns and assessments, payment, interest, recovery, appeals, exemptions, agricultural relief, business relief, repeals, anti-avoidance, valuation of limited interests, and computation of tax

Geographic coverage

• European Union
• Europe

Language note

English

Series statement

• Taxation Series
• Finance Act 2006

Series volume

2006