10 ENGLISH BOOKS RELATING TO «CAPITAL TRANSFER TAX»
Discover the use of
capital transfer tax in the following bibliographical selection. Books relating to
capital transfer tax and brief extracts from same to provide context of its use in English literature.
1
The Structure and Reform of Direct Taxation (Routledge Revivals)
Type B trusts are personified for all three taxes, although the rate of capital
transfer tax on new trusts takes the settlor's circumstances into account. Type C
trusts are transparent for capital transfer tax but not recognised, and therefore
treated in ...
The effect of this was that (i) it removed the prospective charge to capital transfer
tax on the termination of Lady ... and (ii) it negated the liability to capital transfer
tax on the transfer of £2m by Lady Fitzwilliam to Lady Hastings in step 2. This was
...
Kevin J. Prosser, Rebecca Murray, 2012
3
National Taxation for Property Management and Valuation
Inheritance Tax was previously known as capital transfer tax and before that as
Estate Duty ('death duty'). The tax is levied on capital and is intended to be
progressive and distributive. Estate duty ceased to apply to deaths occurring after
12 ...
4
Trusts Law: Text and Materials
A capital transfer tax and an accessions tax are respectively versions of estate
duty and inheritance tax but incorporating lifetime gift taxes. Before 1949 variants
of both estate duty and inheritance taxes were to be found in the UK, but the latter
...
Graham Moffat, Gerry Bean, Rebecca Probert, 2009
5
Nonprofit Enterprise in the Arts : Studies in Mission and ...
When accepting an artwork as payment for capital transfer tax, the government
calculates the value in the same way it calculates the offering price for a private
treaty sale: the net value the donor would have realized if he or she had sold the
...
Program on Non-Profit Organizations Yale University Paul J. DiMaggio Executive Director, 1987
6
Encyclopedia of Death and Dying
Both of these taxes were abolished in 1949 but estate duty survived until 1975
when it was replaced by capital transfer tax. There was a strong argument in
support of the reform of estate duty. It had never made any significant contribution
to ...
Glennys Howarth, Oliver Leaman, 2003
7
A Dictionary of Economics
In the UK these were subject to the *capital transfer tax, with small amounts
allowed to be exempt. The capital transfer tax was replaced by the *inheritance
tax in 1986. capital transfer tax (CTI') A tax on capital transfers from one person to
...
John Black, Nigar Hashimzade, Gareth Myles, 2012
8
St. James's Place
Tax Guide 2013-2014
This chapter deals with what was originally known as capital transfer tax, but
following sweeping changes in the 1986 Finance Act was renamed inherit- ance
tax. The name applies from 25 July 1986. However, the inheritance tax rules
cover ...
Walter Sinclair, E. Barry Lipkin, 2013
9
Bohan and McCarthy -
Capital Acquisitions
Tax
It applies in the UK: (i) in respect of capital transfer tax on a death, from 13 March
1975; and (ii) otherwise, from 27 March 1974. The taxes covered are capital
transfer tax, gift tax and inheritance tax and any similar tax imposed by either
country ...
Brian Bohan, Fergus McCarthy, 2013
10
Modern Methods of Valuation
The FinanceAct 1986 then abolished capital transfer tax and replaceditwith
inheritance tax (IHT). Since manyofthe features of inheritancetax arethesame as
capital transfer tax,the1984 Act was renamed the Inheritance TaxAct 1984. There
isa ...
Eric Shapiro, David Mackmin, Gary Sams, 2014
10 NEWS ITEMS WHICH INCLUDE THE TERM «CAPITAL TRANSFER TAX»
Find out what the national and international press are talking about and how the term
capital transfer tax is used in the context of the following news items.
Commission urges govt to expand revenue base
... should also bring in tax collections from the formal sectors such as tailoring, mechanics, even as we make it possible for capital transfer tax. «The Guardian Nigeria, Jul 15»
Budget 2015: George Osborne to raise levels for inheritance tax in …
1986: Inheritance tax replaces capital transfer tax at death. 2007: George Osborne's surprise pledge to raise the threshold from £300,000 to ... «The Independent, Jul 15»
Start-ups – common legal issues
Any contribution to the share capital of a limited liability company (including in-kind contributions) generally triggers a 1% capital transfer tax, ... «Lexology, Jun 15»
An imperfect past with echoes of today
... bid to avoid £67m of capital transfer tax (the forerunner of inheritance tax) on his £123m estate. His biggest mistake, our reporter concluded, ... «Financial Times, May 15»
The Tories' nutty tax promises, how Fallon weaponised Trident, and …
... “estate duty”, “death duty” and “capital transfer tax”. The left favours the more neutral-sounding names; the right prefers anything with “death” ... «New Statesman, Apr 15»
Dellal v Dellal and Others [2015] EWHC 907 (Fam)
... date of that disposal thereof) after deducting therefrom any capital transfer tax borne by the donee in respect of the transfer of that property by the deceased. … «Family Law Week, Apr 15»
When can I inherit a drawdown pension?
Death duties were introduced in the late 19th century and have since been replaced by capital transfer tax and then, in 1986, by inheritance tax. «Financial Times, Mar 15»
Paradise Found For Private Aircraft Financing
At present, there are no Bermuda income or profits tax, withholding tax, capital gains tax, capital transfer tax, state duty or inheritance tax ... «Mondaq News Alerts, Feb 15»
Labour needs to be more radical to counter Green threat, says Peter …
... stamp duty on football transfer fees and reforms to inheritance tax to “make the tax as progressive as capital transfer tax was 40 years ago”. «The Guardian, Jan 15»
Ruling bloc OKs tax reform plan favoring wealthy Japanese
The existing tax benefits, including exemption from the capital transfer tax for people donating funds for the education and home purchase of ... «The Japan Times, Dec 14»
