| 000 | 01160cam a2200229 4500 | ||
|---|---|---|---|
| 001 | ABS66752 | ||
| 008 | 030701n2003 000 0 eng u | ||
| 035 | _a(Sirsi) u122844 | ||
| 100 | _aManisty, E. | ||
| 245 | _aHeritage chattels: some byways of Conditional Exemption explored | ||
| 260 | _c2003 | ||
| 490 |
_aChristie's Bulletin for Professional Advisers _v8(1) Summer 2003, 19-27(9) |
||
| 520 | _aDiscusses the taxation position of heritage chattels conditionally exempted from capital taxation. Identifies three scenarios which could affect the taxation position of a chattel, these being: firstly theft, destruction or damage; secondly unexplained loss; and thirdly where the current owner wishes to be free from the existing exemption. Describes exemptions under existing Capital Gains and Inheritance Tax regimes relating to transfer made after 6 April 1976. together with exemptions under estate duty prior to its abolition in 1976. | ||
| 590 | _aABS | ||
| 650 | _aCAPITAL GAINS TAX | ||
| 650 | _aTAXATION | ||
| 650 | _aCHATTELS | ||
| 650 | _aINHERITANCE TAX | ||
| 650 | _aESTATE DUTY | ||
| 690 |
_aArts and antiques _96217 |
||
| 942 | _n0 | ||
| 999 |
_c72969 _d72969 |
||