A Practical Guide to the Death Duties and to the Preparation of Death Duty AccountsE. Wilson, 1907 - 202 oldal |
Más kiadások - Összes megtekintése
A Practical Guide to the Death Duties: And to the Preparation of Death Duty ... Great Britain,Charles Beatty Nincs elérhető előnézet - 2015 |
Gyakori szavak és kifejezések
1st August 1st July 1st June 2nd August Account Duty aggregation annuity apply Attorney-General Barrister-at-Law bonâ fide calculated cent certificate charged claim Commissioners competent to dispose Customs and Inland death duties debts deduction disposition Duty account Duty Forms duty in respect duty is payable duty of 30s Edition entitled Estate Duty Office exceed executor Finance Act fixed duty fund grant husband included income Inland Revenue Act Inland Revenue affidavit instalments intestacy Law relating leaseholds Legacy and Succession Legacy Duty letters of administration leviable ment Money mortgage Paragraph pay Estate Duty pay the Estate payable in respect person dying personal estate personal property perty possession pounds power of appointment Price principal value Probate Duty property passing property settled rate of duty real estate real property residuary residuary estate Schedule settled property Settlement Estate Duty settlor Succession Duty Act successor supra Tables tenant thereof tion trust United Kingdom wife
Népszerű szakaszok
161. oldal - In the case of every person dying after the commencement of this part of this Act, there shall, save as hereinafter expressly provided, be levied and paid, upon the principal value ascertained as hereinafter provided of all property, real or personal, settled or not settled, which passes on the death of such person, a duty, called
162. 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.
18. 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...
169. oldal - A person authorised or required to pay the Estate duty in respect of any property shall, for the purpose of paying the duty, or raising the amount of the duty when already paid, have power...
176. oldal - ... to dispose of property if he has such an estate or interest therein or such general power as would, if he were sui juris, enable him to dispose of the property, including a tenant in tail whether in possession or not ; and the expression
5. oldal - ... property taken under any gift, whenever made, of which property bona fide possession and enjoyment shall not have been assumed by the donee immediately upon the gift, and thenceforward retained to the entire exclusion of the donor, or of any benefit to him by contract or otherwise.
165. oldal - ... fide for full consideration in money or money's worth wholly for the deceased's own use and benefit and take effect out of his interest!
162. 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...
170. oldal - Appeal. (3) The costs of the appeal shall be in the discretion of the Court, and the Court, where it appears to the Court just, may order the...
172. oldal - It shall be lawful for the Treasury to remit the Estate Duty, or any other duty leviable on or with reference to death, in respect of any such pictures, prints, books, manuscripts, works of art, or scientific collections as appear to the Treasury to be of national, scientific, or historic interest, and to be given or bequeathed for national purposes, or to any University, or to any County Council or Municipal Corporation...