Extent: | XXXI, 554 S. graph. Darst. |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Includes bibliographical references and index Tax systems and their bases of taxation -- UK taxation: an overview -- Domicile -- Residence and ordinary residence -- Residence, ordinary residence and domicile: some practical points -- Income source and asset situs -- The principles and implications of joint tenancy and tenancy in common ownership for spouses and non-spouses -- Capital gains tax -- Inheritance tax: the basics -- Inheritance tax: exemptions and reliefs -- Inheritance tax: gifts with reservation -- Inheritance tax: excluded property -- Inheritance tax: administration -- Trusts: an overview -- UK resident trusts: income and capital gains taxation -- Non-UK resident trusts: income and capital gains taxation -- Investments -- Main residence or home -- Non-UK domiciliaries and UK homes -- Stamp duty and stamp duty land tax -- Non UK resident taxation -- Accessing offshore monies: the non-UK domiciled -- The offshore dimension -- International taxation -- Wills. 0811 |
ISBN: | 978-0-470-72424-8 |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003769645