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The Interaction Between Capital Gains Tax and Inheritance Tax
Tax and the ManagerEntrepreneur
CAPITAL GAINS TAXES
3 other sections not shown
40 per cent accruals argument Arthur Andersen Barry Bracewell-Milnes big company business assets BVCA capital gains realisations capital gains tax charge to capital chargeable gains corporation tax cost countries economic effect entrepreneurs equity exempt Finance Finance Act 1965 funds gains tax rate hold-over relief holding period IEA Readings income and capital income tax rates increase Incremental inflation inheritance tax Inland Revenue investment investors John Chown Lawrence Lindsey lifetime gifts Lindsey long-term gains losses marginal rate Memorandum of Dissent million Nigel Lawson OECD ordinary income portfolio problem Prof profits progressive taxation rate cut rate of capital rate of income rate of tax Share Index short-term gains small companies tax avoidance tax base tax capital gains tax gains tax on capital Tax Reform tax regime tax revenues tax system taxation of capital taxpayers tion Treasury unquoted companies venture capital venture capitalists yield