Trusts (Record no. 76973)

MARC details
000 -LEADER
fixed length control field 01148cab a2200193 4500
001 - CONTROL NUMBER
control field ##L133389
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 060505n2006 000 0 eng u
035 ## - SYSTEM CONTROL NUMBER
System control number (Sirsi) u133389
041 0# - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Maston, Ian
245 00 - TITLE STATEMENT
Title Trusts
Remainder of title don't you just love 'em
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Date of publication, distribution, etc. 2006
490 #0 - SERIES STATEMENT
Series statement Taxation
Volume/sequential designation 157(4055) 27 April 2006, 99-102(4)
520 ## - SUMMARY, ETC.
Summary, etc. The Chancellor of the Exchequer has announced some new rules to the inheritance tax treatment of trusts contained in the Finance (No 2) Bill 2006 Sched 20. One of the most dramatic changes is the restriction on Potentially Exempt Transfers (PETs). From 22 March 2006, only outright gifts to other individuals and gifts to disabled trusts will qualify as PETs; the only exception to this rule being transitional serial interests. A new regime for the ongoing tax treatment of trusts has also been introduced. But the author believes that these new rules have overcomplicated inheritance tax and that this factor may deter citizens from dabbling in trusts.
590 ## - LOCAL NOTE (RLIN)
Local note IKA090506
650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCE (NO 2) BILL 2006 SCHED 20
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN)
Topical term or geographic name as entry element PROPERTY-PROPERTY TAXATION
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Suppress in OPAC 0
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Total Checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Dewey Decimal Classification     London London Journal article 05/05/2006   L133389 133389-1001 06/08/2019 1 06/08/2019 Journal article