Dymond's Capital Taxes

Author: Chris Whitehouse; Emma Chamberlain
Publisher: Sweet & Maxwell U.K.
ISBN: 9781860899355
Published In: Subscription-type (Contents updated periodically)
Format: Loose-leaf (3 volumes) + CD-ROM
Jurisdiction: U.K. ? Disclaimer:
Countri(es) stated herein are used as reference only

Details

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.

Inheritance tax forms.

Interpretation and construction of the taxing acts.

Main charging provisions and basic definitions.

Transfers on death: Free estate and other property.

Gifts inter vivos.

Rates of tax.

Dispositions that are not transfers of value.

Miscellaneous provisions affecting transfers in lifetime or on death.

Partnership property.

Joint property.

Policies of life assurance, annuity contracts and retirement provisions.

Exemptions for spouse, charities, etc.