Capital taxation for solicitors
By: editor and co-author Padaric Courteny ; Mary Condell ...[et al.] .
Contributors: Condell, Mary
Edition: 2nd ed.
Publisher: Oxford University Press
Published: 2012
Place of publication: Oxford; New York
Language: eng
Number of pages: 347
ISBN-13: 9780199603428
Subjects: Gifts; Taxation; Law and legislation; Tax planning; Inheritance and transfer tax
Notes: Includes Index.
Table of contents: title: Capital acquisitions tax : introduction and basic concepts; title: Calculation of CAT payable : computation and aggregation, and the role of the solicitor; title: Valuation of benefits and anti-avoidance, introduction to reliefs; title: Agricultural relief; title: Business relief; title: 'Favourite nephew/niece relief' and combinations of reliefs; title: Stamp duty; title: Stamp duty exemptions, reliefs and administration; title: Capital gains tax on conveyances of property; title: Capital gains tax : probate, leases, and payment of CGT; title: Taxation and the conveyancer's responsibilities; title: Wills, estate planning, and taxation; title: Taxation issues in the administration of estates; title: Discretionary trust tax; title: CAT issues arising on the break up of settlements; title: CGT issues arising in trusts and settlements.