Capital acquisitions tax / by Brian Bohan, Fergus McCarthy.
Material type: TextPublication details: Haywards Heath : Bloomsbury Professional, 2013.Edition: 4th editionDescription: 1100 pages ; 25 cmISBN:- 9781780433523 (hbk.) :
- 9781780433523(hbk.) :
- 343.41705245 BOH
- KDK1491
Item type | Current library | Call number | Copy number | Status | Date due | Barcode | |
---|---|---|---|---|---|---|---|
Reference | TUS: Midlands, Main Library Athlone Reference | 343.41705245 BOH (Browse shelf(Opens below)) | 1 | Available | 218426 |
1.Introduction -- 2.Definitions -- 3.Terminology -- 4.Gift tax, inheritance tax and property -- 5.Taxable value -- 6.Valuation -- 7.Valuation date -- 8.Reliefs -- 9.Agricultural property -- 10.Business relief -- 11.Exemption -- 12.Computation of CAT -- 13.Double taxation relief -- 14.Co-ownership -- 15.Partnerships and Lloyd\'s Underwriters -- 16.Settlements -- 17.Discretionary trusts -- 18.Insurance -- 19.Anti-avoidance -- 20.Returns and assessment -- 21.Revenue powers and appeals -- 22.Payment of tax and interest on tax -- 23.Miscellaneous.
This book guides the practitioner through the financial processes required to be navigated when handling transactions with a capital acquisition tax aspect.