Reservation of benefit - uncertainties and traps
Whitehouse, C.J.
Reservation of benefit - uncertainties and traps - 1987 - Law Society`s Gazette 84 (6) 11 February 1987, 392-396 (3) .
In the Finance Act 1986 s102 and s103; Sched 20, the most striking feature of inheritance tax is the reintroduction of the estate duty provisions dealing with reservation of benefits and artificial debts.
FINANCE ACT 1986 S103
FINANCE ACT 1986 SCHED 20
Reservation of benefit - uncertainties and traps - 1987 - Law Society`s Gazette 84 (6) 11 February 1987, 392-396 (3) .
In the Finance Act 1986 s102 and s103; Sched 20, the most striking feature of inheritance tax is the reintroduction of the estate duty provisions dealing with reservation of benefits and artificial debts.
FINANCE ACT 1986 S103
FINANCE ACT 1986 SCHED 20