The Finance Act 2004 introduced a new tax to be applied to pre-owned assets. The tax is designed to clamp down on inheritance tax avoidance schemes used by estate planners by applying an income tax charge on assets instead. The rules will be applied 'retro-actively' from 1986, which means that those who legitimately applied legal estate planning measures to reduce their inheritance tax bill will be captured. * Explains the impact of the new pre-owned assets income tax charge introduced by the Finance Act 2004 * Provides ...
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The Finance Act 2004 introduced a new tax to be applied to pre-owned assets. The tax is designed to clamp down on inheritance tax avoidance schemes used by estate planners by applying an income tax charge on assets instead. The rules will be applied 'retro-actively' from 1986, which means that those who legitimately applied legal estate planning measures to reduce their inheritance tax bill will be captured. * Explains the impact of the new pre-owned assets income tax charge introduced by the Finance Act 2004 * Provides guidance on reactive planning to mitigate the impact on existing inheritance tax planning schemes that will be affected * Shows how to minimise the effects * Guides readers through planning future schemes when taking the new tax into account * Uses worked examples to show how the regime will work in practice * Reproduces the legislation and the consultation documents * Written by three leading barristers who are respected practitioners and authors of leading works on private client tax planning
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Add this copy of Pre-Owned Assets-Capital Tax Planning in the New Era to cart. $14.02, good condition, Sold by Phatpocket Limited rated 4.0 out of 5 stars, ships from Waltham Abbey, ESSEX, UNITED KINGDOM, published 2004 by Sweet & Maxwell.
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Good. Ships from UK in 48 hours or less (usually same day). Your purchase helps support Sri Lankan Children's Charity 'The Rainbow Centre'. Shows some signs of wear but in good overall condition. 100% money back guarantee. We are a world class secondhand bookstore based in Hertfordshire, United Kingdom and specialize in high quality textbooks across an enormous variety of subjects. We aim to provide a vast range of textbooks, rare and collectible books at a great price. Our donations to The Rainbow Centre have helped provide an education and a safe haven to hundreds of children who live in appalling conditions. We provide a 100% money back guarantee and are dedicated to providing our customers with the highest standards of service in the bookselling industry.