This is a first supplement to "Chapman's Inheritance Tax" (7th edition November 1987) and it includes changes and cases since August 1987. Updated to include the Finance Act 1988 and the ICTA 1988, it also contains an examination on the provisions produced by the Law Commission Working Paper. The cases, Plummer v IRC which deals with the question of domicile and Russell v IRC which deals with the variation of wills are discussed, as is the House of Lords decision on the case Craven v White and its effect on tax planning schemes. The necessary facts are provided on each case and tax planning opportunities highlighted.
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Höhe: 220 mm
Breite: 140 mm
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ISBN-13
978-0-85121-467-2 (9780851214672)
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Schweitzer Klassifikation
The reform of CTT; lifetime transfers; reservation of benefit; transfers on death; general reliefs and exemptions; valuation; rates and computation of tax; settled property - general; settled property - interests in possession and reversionary interests; settled property - discretionary trusts; settled property miscellaneous, and reliefs and exemptions; husband and wife; partnerships; close companies; policies and life assurance; business property; agricultural property; woodlands; heritage property; foreign element; tax returns; payment of tax; incidence of tax; administration and disputes.
