Dymond's Capital Taxes

With intelligent commentary and guidance, Dymond's Capital Taxes:

• Provides straightforward introductory explanation of the basics of the tax before dealing with each category of property and the situations which occur in relation to them
• Includes detailed worked examples which illustrate the commentary, ensuring no aspect of the tax is overlooked
• Contains relevant reference material including: full text of relevant tax statutes, Statutory instruments, OECD conventions, Double Taxation Agreements, Extra-statutory Concessions and Statements of Practice
• Provides a wealth of information, presented in a logical sequence to mirror your work flow
• Includes in-depth coverage of the major changes to inheritance tax that have come about as a result of the Finance Act 2006
• Offers regular updates including two annual Bulletins, which each take a particular aspect of IHT, discusses pre-owned assets tax in detail and in the context of IHT schemes
• Includes recent case law including cases on reservation of benefit, deeds of variation and the meaning of interest in possession
• Revised correspondence between STEP/CIOT and HMRC on Schedule 20 Finance Act 2006
• Includes a CD-ROM to help you search for information fast and efficiently

3 updating releases published each year.