Buying the future
Language: English Series: Taxation ; 121(3166) 16 September 1988, 548-549(2)Publication details: 1988Subject(s): Summary: Discusses the valuation of reversions and life interests for tax purposes. The usual basis of valuation for the purpose of inheritance tax , capital gains tax and stamp duty is that of open market value ,and in this article the author outlines how the prices are calculated.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS39784 (Browse shelf(Opens below)) | 1 | Available | 18953-1001 |
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Discusses the valuation of reversions and life interests for tax purposes. The usual basis of valuation for the purpose of inheritance tax , capital gains tax and stamp duty is that of open market value ,and in this article the author outlines how the prices are calculated.