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The Principal Charging Provisions
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27th March 6th April aggregate agricultural amended amount annuity apply assets becomes entitled beneficially entitled beneficiary benefit C.T.T. charge C.T.T. purposes capital distribution Capital Gains Tax Capital Transfer Tax cent chargeable event chargeable transfer close company debt deceased deceased's discretionary trusts disposal disposition distribution payment domiciled donee donee's donor earlier transfer effect Estate Duty example excluded property exempt transfer favour Finance Act Finance Act 1975 free estate fund gifts inter vivos grossed-up grossing-up Income Tax increased Inland Revenue inter vivos gifts inter vivos transfers interest in possession land liability lifetime marriage ment money or money's paid paragraph pay the tax payable period personal representatives perty premiums property comprised provisions purchase reduced reference relevant date relief resident reversionary interest settled property settlement settlor shares spouse exemption sub-paragraph tenant tion trans transaction transfer of value transfer value transferor transfers on death treated United Kingdom value transferred