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G: LEGISLATION G6: Finance Act 2004 Introductory Land Chattels Intangible property comprised in settlement where settlor retains an interest Excluded transactions Exemptions from charge Chargeable person resident or domiciled outside the United Kingdom Exemption in cases where aggregate notional annual values do not exceed £5,000 Power of Treasury to confer further exemptions by regulations Valuation Changes in distribution of deceased's estate Guarantees Persons chargeable under different provisions by reference to same property Relationship with Part 3 of Income Tax (Earnings and Pensions) Act 2003 Regulations Election for application of inheritance tax provisions ...
Schedule 15: Charge to income tax on benefits received by former owner of property
- Geoffrey Shindler OBE and Julie Bell
- Bloomsbury Professional
- Publication Date:
- June 2022