An Outline of the Legislation : The History, Purposes and Features of Estate and Gift Duties

In this chapter, the author canvasses the history of estate and gift duties law before identifying the purposes of the duties as instruments of social and economic policy. The chapter next examines aspects of the duties in more detail, including when and how the duties are charged, certain exemptions from the duties, and how the duties are valued and administered under the Estate and Gift Duties Act of 1968

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Year of publication:	2015
Authors:	Richardson, Ivor
Publisher:	[S.l.] : SSRN

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Extent:	1 Online-Ressource (12 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: ESSAYS ON THE ESTATE AND GIFT DUTIES ACT 1968, ILM Richardson, ed., Sweet & Maxwell, Wellington, 1969 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 1969 erstellt
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10014162675