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.
The Resource
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
- 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
Context
Context of Capital acquisitions taxWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/bVXfynq3QsI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/bVXfynq3QsI/">Capital acquisitions tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/bVXfynq3QsI/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/bVXfynq3QsI/">Capital acquisitions tax</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>