Extent:
XXXI, 554 S.
graph. Darst.
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