haku: @indexterm capital gains tax / yhteensä: 94
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| Tekijä: | Moore, M. R. |
| Otsikko: | United Kingdom : Post Mortem on dual resident trusts. |
| Lehti: | European Taxation
1987 : VOL. 27:2, p. 51-54 |
| Asiasana: | CAPITAL GAINS TAX TRUSTS INTERNATIONAL UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | A review of the dual resident trust scheme under the U.K. Finance Act concerning capital gains tax hold-over relief that only pertained to transfers between U.K. resident individuals and the introduction of an anti-avoidance provision that cancelled such relief if the donee individual or trust emigrated from the U.K.; which took the form of a deemed chargeable gain of the amount of held-over relief, chargeable immediately before the emigration of the donee. |
SCIMA