Reservation of benefit - uncertainties and traps
Language: English Series: Law Society`s Gazette ; 84 (6) 11 February 1987, 392-396 (3)Publication details: 1987Subject(s): Summary: 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.| Item type | Current library | Call number | Copy number | Status | Barcode | |
|---|---|---|---|---|---|---|
| Journal article | London Journal article | ABS37467 (Browse shelf(Opens below)) | 1 | Available | 4732-1001 |
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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.