000 01072cab a22001935a 4500
001 L140361
008 070919e20070914xxkd f s 000 0 eng d
035 _a(Sirsi) u140361
041 0 _aeng
100 1 _aCook, Lucian
245 0 0 _aInheriting the burden
260 _c2007
490 _aProperty Week
_v72(37) 14 September 2007, 66(1)
520 _aReports on the causes and effects of the increased liability to residential property taxation over the last ten years. The increased tax burden has been fuelled by rapid house price growth; the reform of Stamp Duty rates; and an increasing effective rate of tax. Inheritance Tax on housing is estimated to have grown by 180% within five years. This is assumed to be a deliberate government policy. A more aggressive approach to the application of residential tax breaks compounds the expectation that housing will become a greater and more permanent contributor to Treasury funds.
590 _aKA
651 4 _aUnited Kingdom
_y
690 _aPROPERTY-RESIDENTIAL PROPERTY-RESIDENTIAL PROPERTY MARKET
942 _n0
999 _c79254
_d79254