When the certainties converge
Gunn, M.
When the certainties converge - 1990 - Taxation 126(3271) 4 October 1990, 8-13(6) .
Explains the capital gains tax rules relating to deceaseds` estates and the planning opportunities arising.
CAPITAL GAINS TAX ACT 1979
INCOME AND CORPORATION TAXES ACT 1988
INHERITANCE TAX ACT 1984
PROBATE VALUE
When the certainties converge - 1990 - Taxation 126(3271) 4 October 1990, 8-13(6) .
Explains the capital gains tax rules relating to deceaseds` estates and the planning opportunities arising.
CAPITAL GAINS TAX ACT 1979
INCOME AND CORPORATION TAXES ACT 1988
INHERITANCE TAX ACT 1984
PROBATE VALUE