The Death Duties: Comprising Estate, Settlement Estate, Legancy Succession, and Increment Value Duties with Decided Cases, Forms, and Noted on PracticeJordan & Sons, 1913 - 358 oldal |
Gyakori szavak és kifejezések
¹ F. A. A.'s death absolutely accountable parties aggregation amended by F. A. amount annuity apply ascertained assessment assets Attorney-General becomes entitled beneficiaries benefit cent Commissioners commutation competent to dispose debts deceased's death deducted deed disposition domicil donatio mortis causa Duty is chargeable Duty is payable duty paid Duty.¹ exceed executors exempt from Estate Finance Act fixed duty free estate fund gifts inter vivos given husband or wife Ibid included income Inland Revenue affidavit instalments instance interest in expectancy intestacy intestate invested joint L. J. Ch leasehold property Legacy Duty Act legatee liable to Estate liable to Legacy Lord Advocate mortgage pay duty payable in respect payment personal estate personal property principal value Probate Duty property passing purchase rate of duty real estate real property residuary account residuary estate settled property Settlement Estate Duty settlor share sold Succession Duty Act successor sui juris tenant trustees United Kingdom Vict
Népszerű szakaszok
37. oldal - Any annuity or other interest purchased or provided by the deceased, either by himself alone or in concert or by arrangement with any other person, to the extent of the beneficial interest accruing or arising by survivorship or otherwise on the death of the deceased.
46. oldal - Property in which the deceased or any other person had an interest ceasing on the death of the deceased, to the extent to which a benefit accrues or arises by the cesser of such interest...
71. oldal - Where the net value of the property, real and personal, in respect of which Estate duty is payable on the death of the...
6. oldal - ... thereof upon the death of any person dying after the time appointed for the commencement of this Act, either immediately or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation...
216. oldal - Where any property passing on the death of a deceased person consists of such pictures, prints, books, manuscripts, works of art, scientific collections, or other things not yielding income, as appear to the Treasury to be of national, scientific, or historic interest...
65. oldal - Parliament or royal grant, that no one of the persons successively in possession thereof is capable of alienating the same, whether his interest is in law a tenancy for life or a tenancy in tail, the provisions of this Act with respect to settled property shall not apply, and the property passing on the death of any person in possession of the lands and chattels shall be the interest of his successor in the lands and chattels, and such interest shall be valued, for the purpose of Estate duty, in...
248. oldal - The duty imposed by this act shall be paid at the time when the successor, or any person in his right or on his behalf, shall become entitled in possession to his succession, or to the receipt of the income and profits thereof; except that if there shall be any prior charge, estate, or interest, not created by the successor himself, upon or in the succession, by reason whereof the successor shall not be presently entitled to the full enjoyment or value thereof, the duty in respect of the increased...
114. oldal - Commissioners may determine the rate of the Estate duty in respect of the property for which the applicant is accountable, and on payment of the duty at that rate, that property and the applicant* so far as regards that property shall be discharged from any further claim for Estate duty, and the Commissioners shall give a certificate of such discharge.
83. oldal - ... the rate of Estate duty in respect of the interest when it falls into possession shall be calculated according to its value when it falls into possession, together with the value of the rest of the estate as previously ascertained.
139. oldal - ... of any part of such estate, shall, to the best of his knowledge and belief, if required by the Commissioners, deliver to them and verify a statement of such particulars together with such evidence as they require relating to any property which they have reason to believe to form part of an estate in respect of which Estate duty is leviable on the death of the deceased.