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Capital Acquisitions Tax 2nd Revised edition [Kietas viršelis]

  • Formatas: Hardback, 876 pages, aukštis: 230 mm
  • Išleidimo metai: 01-Mar-2004
  • Leidėjas: Butterworth Ireland
  • ISBN-10: 1854757628
  • ISBN-13: 9781854757623
Kitos knygos pagal šią temą:
Capital Acquisitions Tax 2nd Revised edition
  • Formatas: Hardback, 876 pages, aukštis: 230 mm
  • Išleidimo metai: 01-Mar-2004
  • Leidėjas: Butterworth Ireland
  • ISBN-10: 1854757628
  • ISBN-13: 9781854757623
Kitos knygos pagal šią temą:
This major in-depth work examines the practical implications of this complex tax, and features detailed worked examples and extensive case law references throughout. The interaction of capital acquisitions tax with the other taxes is fully explained, with many grey areas looked into and cleared up. This second edition has been completely rewritten, updated and revised, and covers the relevant revenue statements of practice, regulations and revenue forms.
Introduction; Definitions; Territoriality; Gift Tax; Inheritance Tax and
Property; Taxable Value; Valuation; Valuation Date; Reliefs; Agricultural
Property; Business Relief; Exemptions; Computation of CAT; Double Taxation
Relief; Co-ownership; Partnership and Lloyd's Underwriters; Settlements;
Discretionary Trusts; Insurance; Probate Tax; Anti-Avoidance; Returns and
Assessments; Revenue Powers and Appeals; Payment of Tax; Miscellaneous;
Appendices