Inheritance tax

Walter Sinclair and Barry Lipkin

Chapter Chapter 22 in Tax Guide 2013–2014, 2013, pp 347-372 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: Pension Scheme; Short Rotation Coppice; Settle Property; Periodic Charge; Business Property (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-137-31529-8_22

Ordering information: This item can be ordered from
http://www.palgrave.com/9781137315298

DOI: 10.1057/9781137315298_22

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().