McCutcheon on inheritance tax
Resource Information
The work McCutcheon on inheritance 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
McCutcheon on inheritance tax
Resource Information
The work McCutcheon on inheritance 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
- McCutcheon on inheritance tax
- 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
- Geographic coverage
- Europe
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
Context
Context of McCutcheon on inheritance 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/zcpJCzg6FIA/" 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/zcpJCzg6FIA/">McCutcheon on inheritance 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>
