Tolley's Inheritance Tax (Tolley's tax reference annuals) - Softcover

 
9780854598731: Tolley's Inheritance Tax (Tolley's tax reference annuals)

Synopsis

This is the ninth edition of Tolley's detailed guide to inheritance tax. It contains information on the relevant legislation and statements by the Revenue and other official bodies, together with case law up to the date of Royal Assent to the Finance Act 1994. Features new to this edition include coverage of provisions about the continuation of the nil rate band at #150,000; the maximum period in which the transferee of agricultural or business property must replace it; and corporate Lloyd's underwriters. The chapters are arranged alphabetically by subject for ease of reference and the material includes a detailed index, a table of statutes, and a table of cases, as well as full cross-references and numerous worked examples .

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