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Trusts and estates: the new regime

Southern, D.

Trusts and estates: the new regime - 1996 - Taxation 137(3552) 25 April 1996, 91-94 .

Discusses issues relevant to trusts and deceased`s estates including the self-assessment system and working out residue.

Subjects--Topical Terms:
FINANCE ACT 1991
INHERITANCE TAX
RESIDUE
SELF-ASSESSMENT

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