
This text contains a selection of worked examples, with detailed explanatory notes, on VAT, inheritance tax, taxation of trusts, tax planning and stamp duty, based on the tax legislation current for 1995-96 and showing the interaction of all the main UK relevant taxes. This edition contains updated examples reflecting changes resulting from the Finance Act 1995. Also discussed are changes to the VAT civil penalty regime and change resulting from case law, for example, in relation to apportionment for VAT purposes of supplies received partly relating to business entertainment.
Page Count:
560
Publication Date:
1995-07-01
ISBN-10:
1860120164
ISBN-13:
9781860120169
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