Dymond's Capital Taxes

Charles Bradley, Emma Chamberlain OBE (Herausgeber)

Loseblattwerk

216 Seiten

1985
Gee Publishing Ltd (Verlag)
9781860899355 (ISBN)

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A source of advice and information that will solve all the inheritance tax problem. This book provides explanation, to avoid unnecessary payments and offers the possible service to clients. It also provides a free copy of the edition of "Inheritance Tax Planning", which pin-points opportunities to limit IHT payments.

For clear explanation and sound advice on inheritance tax it is hard to do better than turn to Dymond's Capital Taxes. It is the one source of advice and information that will solve virtually every inheritance tax problem. Nothing can beat its meticulous detail ensuring no aspect of the tax is overlooked. It provides clear explanation on helping to avoid unnecessary payments and offers the best possible service to clients. When it comes to the all-important matter of tax planning, Dymond's can be relied upon for invaluable guidance. With the tax covered in such depth, it's easy to see where potential tax saving opportunities exist. Subscribers also receive a free copy of the latest edition of Inheritance Tax Planning, which pinpoints opportunities to limit IHT payments. * Compete coverage of inheritance tax - clearly written, easy to understand * Each category of property dealt with individually * Authoritative guidance for use in tax planning * Copious worked examples * Commentary and sources in separate volumes * Regular and efficient updating

Inheritance tax forms. Interpretation and construction of the taxing acts. Main charging provisions and basic definitions. Transfers on death: Free estate and other property. Gifts inter vivos. Rates of tax. Dispositions that are not transfers of value. Miscellaneous provisions affecting transfers in lifetime or on death. Partnership property. Joint property. Policies of life assurance, annuity contracts and retirement provisions. Exemptions for spouse, charities, etc. Lifetime exemptions and reliefs. Exemptions and reliefs on death. National heritage property. Settled property generally. The 'interest in possession' regime. Reversionary interests. Discretionary and similar trusts. Favoured trusts. Close companies. Open market value. Value for tax. Deduction of liabilities. Liability for tax. Incidence of tax. Administration and collection. Legal proceedings. Foreign element. Double taxation relief.

Erscheint lt. Verlag	8.7.1985
Verlagsort	London
Sprache	englisch
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Recht / Steuern ► Wirtschaftsrecht ► Gesellschaftsrecht
ISBN-13	9781860899355 / 9781860899355
Zustand	Neuware