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Foster's Inheritance Tax

Foster's Inheritance Tax

作者： Richard Wallington
出版商： Tolley (S)
ISBN: 9780406998125
出版时间 Subscription-type (Contents updated periodically)
规格： Loose-leaf (2 volumes)
适应领域： U.K. ? 免责申明：
Countri(es) stated herein are used as reference only

￥13,636.13

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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
* For the non-specialist practitioner, an IHT Guide is included, providing an overview of inheritance tax extensively cross-referenced to the commentary
* 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.
Binder One:
IHT Guide;
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;
Tables of Statutes, Statutory Instruments and Cases;
Index;

Binder Two:
R. Double Tax Agreements;
S. Statutes;
T. Statutory Instruments;
U. Extra-Statutory Concessions;
W. Statements of Practice;
X. Practice Notes;
Y. Forms;
Z. Tax Data and Checklists;
Index;
Master Index
Edited by Richard Wallington, MA, Barrister

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