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Foster's Inheritance Tax
Author:
Malcolm Gunn
Publisher:
LNUK
The definitive work in this specialist area of taxation.
Published: 01 January, 1991
Why should you buy Foster's Inheritance Tax
The definitive work in this specialist area of taxation.
* Provides expert opinion, detailed and comprehensive coverage and contains many worked examples
* Updated through quarterly service issues
* Includes comprehensive source materials. These cover double tax agreements, statutes (including pre-consolidation legislation where relevant), statutory instruments, extra-statutory concessions, and statements of practice, as well as other HMRC practice which has been published
Two looseleaf volumes.
Contents:
Binder One: A. Outline History of Capital Taxes
B. Statutory Interpretation; C. Lifetime Transfers
D. Transfers on Death
E. Settled Property
F. Close Companies and Partnerships
G. Property Attracting Special Reliefs
H. Valuation
J. Foreign Element
K. Liability and Incidence
L. Administration and Collection
M. Tax Planning
R. Double Tax Agreements
S. Statutes
T. Statutory Instruments
U. Extra-Statutory Concessions
W. Statements of Practice
X. Practice Notes
Z. Tax Data and Checklists