Atnaujinkite slapukų nuostatas

McCutcheon on Inheritance Tax 7th edition [Kietas viršelis]

, ,
  • Formatas: Hardback, 1392 pages
  • Išleidimo metai: 19-Dec-2016
  • Leidėjas: Sweet & Maxwell
  • ISBN-10: 0414056590
  • ISBN-13: 9780414056596
Kitos knygos pagal šią temą:
McCutcheon on Inheritance Tax 7th editionDidesnis paveikslėlis
  • Formatas: Hardback, 1392 pages
  • Išleidimo metai: 19-Dec-2016
  • Leidėjas: Sweet & Maxwell
  • ISBN-10: 0414056590
  • ISBN-13: 9780414056596
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9780414056596.html
McCutcheon on Inheritance Tax provides the information to handle even the most complex problems involving inheritance tax, and analyses key cases to show how the courts are interpreting the principles of inheritance tax.
List of Contributors
v
Preface to the Seventh Edition vii
Preface to the Sixth Edition ix
Preface to the Fourth Edition xi
Approach and Structure xiii
Introduction xvii
Acknowledgments xxi
Table of Cases
xxiii
Table of Statutes
xliii
Table of Statutory Instruments
lxxi
PART ONE THE MAIN CHARGING PROVISIONS
1 Overview
3(14)
2 Transfers of Value
17(101)
3 Exempt Transfers
118(34)
4 The Nil Rate Band
152(25)
5 Potentially Exempt Transfers
177(20)
6 Chargeable Lifetime Transfers
197(37)
7 Reservation of Benefit
234(108)
8 The Charge on Death, Partly Exempt Transfers and Posthumous Arrangements
342(124)
9 Associated Operations
466(29)
PART TWO THE SPECIAL CHARGING PROVISIONS
10 Overview: Charging Provisions Applying to Settled Property and Outline of the Special Charging Provisions
495(26)
11 Settled Property Definitions
521(35)
12 Interests in Possession
556(43)
13 Main Features of Relevant Property Regime
599(7)
14 The Periodic Charge
606(6)
15 Exit Charges
612(23)
16 Rates of Tax
635(24)
17 Property Held on Favoured Trusts
659(17)
18 Accumulation and Maintenance Trusts
676(25)
19 Bereaved Minors' Trusts
701(9)
20 Age 18-to-25 Trusts
710(9)
21 Trusts for Disabled Persons
719(14)
22 Protective Trusts
733(8)
23 Pension Schemes
741(26)
24 Trusts for the Benefit of Employees
767(14)
PART THREE SPECIAL SUBJECTS
25 Estate, Valuation, Liabilities and Revaluation Reliefs
781(108)
26 Control, Business, Agricultural and Woodlands Relief
889(136)
27 Heritage Property
1025(58)
28 Partnerships
1083(22)
29 Administration
1105(97)
30 Anti-Avoidance Measures
1202(22)
31 Human Rights
1224(21)
PART FOUR THE INTERNATIONAL DIMENSION
32 Territorial Scope: Domicile, Excluded Property, Situs
1245(43)
33 Double Taxation Relief
1288(54)
34 Aspects of International Estate Planning
1342(47)
Index 1389