| 000 | 00862cab a2200265 4500 | ||
|---|---|---|---|
| 001 | ABS56925 | ||
| 008 | 090401t1997 xxu||||| |||| 00| 0 eng d | ||
| 035 | _a(Sirsi) u77853 | ||
| 041 | _aeng | ||
| 100 | _aManisty, E. | ||
| 245 | _aInheritance tax gifts with reservation - chattels: a different approach | ||
| 260 | _c1997 | ||
| 350 | _a0 | ||
| 490 |
_aChristie`s Bulletin _v2(4) Spring 1997, 4-6(3) |
||
| 520 | _aThe author advocates taking a new approach when donating inheritance tax gifts - in this case chattels. He suggests the donee grants a lease for life of the chattels in favour of the donor at a premium. | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aCHATTELS | ||
| 650 | _aINCOME TAX | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aLEASE FOR LIFE | ||
| 650 | _aSTAMP DUTY | ||
| 690 | _aTAXATION | ||
| 942 | _n0 | ||
| 948 | _c22/04/1997 | ||
| 999 |
_c48945 _d48945 |
||