Capital Tax Acts 2004

"Following the successful model of Tax Acts and joining VAT Acts to form a complete set, this handbook presents all the relevant legislation covering stamp duties, capital acquisitions tax, probate tax and residential property tax. It is fully updated to Finance Act 2004 and includes the Stamp Duties Consolidation Act 1999 and the Capital Acquisitions Tax Consolidation Act 2003, together with relevant destination tables. Presented in a clear, easy-to-read style, each section is annotated and cross-referenced to statutory instruments, statements of practice and case law. Its comprehensive and user-friendly index makes this an indispensable tax annual."