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2011 | OriginalPaper | Chapter

Inheritance Tax

Authors : Walter Sinclair, Barry Lipkin

Published in: St. James’s Place Wealth Management Tax Guide 2011–2012

Publisher: Palgrave Macmillan UK

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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.

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previous chapter The Taxation of Trusts and Estates
next chapter An Outline of Vat
Metadata
Title
Inheritance Tax
Authors
Walter Sinclair
Barry Lipkin
Copyright Year
2011
Publisher
Palgrave Macmillan UK
Book
St. James’s Place Wealth Management Tax Guide 2011–2012

Print ISBN: 978-1-349-32721-8

Electronic ISBN: 978-0-230-31404-7

Copyright Year: 2011

DOI
https://doi.org/10.1057/9780230314047_22