Show Summary Details
Chapter 10: Relevant property trusts General considerations and the procedure Establishing the ‘hypothetical transfer’ Calculating the ‘effective rate’ Calculating the ‘appropriate fraction’ and the actual tax charge ...
The proportionate or ‘exit’ charge during the first ten years
- Authors:
- Mark McLaughlin, CTA (Fellow) ATT (Fellow) TEP , Iris Wünschmann-Lyall, MA (Cantab) TEP , Chris Erwood, CTA ATT TEP , and Stephen Howe
- Publisher:
- Bloomsbury Professional
- Edition:
- 1st edition
- Publication Date:
- January 2023
- Law Stated At:
- 17 November 2022
If you would like to access this content, but you are not currently a subscriber, please sign up for a free trial here. If you already subscribe to this service please login here.