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26 March aggregate agricultural property amount of tax annuity apply beneficiary benefit calculated capital distribution capital gains tax charge to CTT charge to tax chargeable transfer Claud close company CTT purposes death duties deceased deemed transfer discretionary trust disposal disposition distribution payment effect estate duty estate immediately Example excluded property exempt transfer gift gifts inter vivos Government grossed grossing-up principle Henry Henry's income inheritance tax Inland Revenue interest in possession Jack Jane land liability lifetime transfers money or money's paid paragraph paras pays the tax periodic charge person's estate personal representatives property comprised provisions purchaser rate of tax rate or rates reduced relation relief respect reversionary interest Schedule settled property settlement settlor shares or securities Simon surviving spouse tax chargeable tax payable total tax transfer of value transfer on death transferor Treasury treated trees or underwood valuation value transferred wealth tax