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A Abusive tax arrangements F2.31 Accountants money laundering considerations A1A.3, A1A.4 Accrued income schemes accrued income profits and losse s G3.134–G3.137, G3.142 charges to tax G3.122 charitable trusts G3.150 different kinds of transfer G3.128 disregard of certain payments and transfer s G3.143 general transfers G3.126 income charged G3.123 non-residents G3.148–G3.149 overview G3.121 persons liable G3.124 'securities' G3.125 small holdings G3.144–G3.146 traders G3.147 'transferor' and 'transferee' G3.127 transfers by or to nominees G3.151 transfers of variable rate securities G3.132–G3.133 transfers to legatees G3.141 transfers with accrued interest G3.129, G3.138–G3.139 transfers with unrealised interest G3.131, G3.140 transfers without accrued interest G3.130 Accumulation and maintenance trusts changes under FA 2006 C1.1 generally A1.14 inheritance tax A1.14 statutory requirements A1.14 STEP standard provisions (1st and 2nd Eds.) C1.33 transitional provisions A1.14 see also Discretionary trusts Administrative powers and provision s B1.5–B1.8 accumulation and maintenance settlement s B1.5–B1.6 charitable trusts B1.7–B1.8 disabled persons’ ...
- Geoffrey Shindler OBE and Julie Bell
- Bloomsbury Professional
- Publication Date:
- June 2022