10 ENGLISH BOOKS RELATING TO «ESTATE DUTY»
Discover the use of
estate duty in the following bibliographical selection. Books relating to
estate duty and brief extracts from same to provide context of its use in English literature.
1
Trusts Law: Text and Materials
"This fifth edition retains its hallmark combination of a contextualised approach and a commercial focus.
Graham Moffat, Gerry Bean, Rebecca Probert, 2009
2
Personal Financial Management
Of course, you must realise the long-term implications of this valuation for CGT
and estate planning purposes. • If your valuation is too low - you will pay more
estate duty (if your gross estate exceeds R1.5 million) and more CGT when you
sell.
(1) This Ordinance may be cited as the Estate Duty ®^^^t (Amendment)
Ordinance, 1952, and shall come into force on the 1st day of January, 1953 (2)
This Ordmance shall be read and construed as one 5 with the Estate Duty
Ordinance, ...
4
Hong Kong Starting Business (Incorporating) in Hong Kong ...
ESTATE DUTY The law is set out in the Estate Duty Ordinance. Estate duty has
the following characteristics: It is based on the territorial principle and is thus only
levied on property situate in Hong Kong. The deceased's nationality, residence ...
Ibpus.com, International Business Publications, USA, 2009
5
The Code of Federal Regulations of the United States of America
(4) The credit is limited to the amount of the Great Britain or Northern Ireland
estate duty attributable to property which is (i) situated in Great Britain or Northern
Ireland and (ii) subjected to both such estate duty and the Federal estate tax.
6
Bohan and McCarthy - Capital Acquisitions Tax
Death duties comprised estate duty, legacy duty and succession duty. Case law
on the old death duties can be relevant to CAT and the following paragraphs
therefore give brief details of the duties and their abolition. Estate duty [1.05]
Estate ...
Brian Bohan, Fergus McCarthy, 2013
10 15 one case, the whole or any part of the estate duty leviable under the
Principal Ordinance in respect of property passing upon the death of the
deceased to his widow or lineal descendants or lineal ancestors, not exceeding
the following 5 ...
... Interest it the late of six pei cent pel annum on the estate duty shall be paid
from the date of the death up to trie date of the delivery of a copy of the inventory
and valuation or the expnation of six months after the death, whichever first
happens ...
Form C. Estate Duty. COLONY AND PROTECTORATE OF KENYA. ESTATE
DUTY. . Application for a Certificate under Section 25 (1) of the Estate Duty
Ordinance, 1918. Note: — (1) The application should be prepared in duplicate,
and should ...
10
Tax Compliance in Greater China: China, Hong Kong and Taiwan
HKG 1)5-500 Estate duty Hong Kong abolished the estate duty in respect of
persons dying on or after 1 1 February 2006. The estate duty chargeable in
respect of estates of persons dying on or after 15 July 2005 and before 11
February 2006 ...
10 NEWS ITEMS WHICH INCLUDE THE TERM «ESTATE DUTY»
Find out what the national and international press are talking about and how the term
estate duty is used in the context of the following news items.
Inheritance tax boost for homeowners
But he remains mistaken in believing that when the tax was introduced, in the form of estate duty in 1894, it was intended only to affect the very ... «The Guardian, Jul 15»
Chancellor took one of only two chances to be radical
Many countries (including Australia, Canada, New Zealand and Sweden) no longer have an inheritance tax or estate duty and other have ... «Accountancy Age, Jul 15»
Exemption from donations tax and the net value of an estate
BPR 197 further deals with the estate duty consequences that will apply in the event of the foreign sourced funds being retained or used to ... «Lexology, Jul 15»
Your questions answered
How can the proceeds of life policies owned by a trust be made available for the settlement of estate duty? In my opinion, a bequest would have ... «Independent Online, Jul 15»
A will is a way to spare family rows
“You have to fill in official forms, and draw up a Liquidation and Distribution account, including assets and liabilities and items like estate duty. «Independent Online, Jun 15»
Committee's mining tax report will take trends into account, says …
Judge Davis said the subcommittee dealing with estate duty was ... three options — to scrap estate duty and rely instead on capital gains tax; ... «BDlive, Jun 15»
An estate duty conundrum
Assume that the estate has substantial fixed assets, but has insufficient cash with which to pay all the estate duty due. Assume also that the ... «Moneyweb.co.za, May 15»
Closing the loophole on retirement annuities and estate duty
“To eliminate the potential to avoid estate duty, government proposes that an amount equal to the non-deductible contributions to retirement ... «BizNews, May 15»
Inheritance tax was not designed for the super-rich – that's a Tory myth
Today's IHT is directly descended from the Estate Duty of 1894. By 1925 it was levied on every estate worth more than £100, or around £6,000 ... «The Guardian, Apr 15»
Tax-free savings: Three things you should know
... earned prior to death), will form part of “property” as defined in the Estate Duty Act. This means that estate duty will be levied on this amount. «Moneyweb.co.za, Apr 15»
