Inheritance tax

Walter Sinclair

Chapter 22 in Tax Guide 2000–2001, 2000, pp 353-380 from Palgrave Macmillan

Abstract: Abstract This chapter deals with what was originally known as capital transfer tax, but following sweeping changes in the 1986 Finance Act was renamed inheritance tax. The name applies from 25 July 1986. However, the inheritance tax rules cover transfers on and after 18 March 1986.

Keywords: Short Rotation Coppice; Property Passing; Settle Property; Close Company; Periodic Charge (search for similar items in EconPapers)
Date: 2000
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DOI: 10.1057/9780230595798_22

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