Show Summary Details
Introduction The pre-owned assets charge on land The pre-owned assets charge on chattels Pre-owned assets charge on intangible property comprised in settlor-interested settlements Scope of the pre-owned assets legislation Calculation of tax charge in relation to land Calculation of tax charge in relation to ...
Chapter 17: Pre-owned assets
- 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:
- August 2023
- Law Stated At:
- 11 July 2023
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.