Taxing gifts
Article Abstract:
A case a reversed the practice of not taxes gifts to spouses of shares in family-owned businesses.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
Tax policy, Family-owned business enterprises, Family-owned businesses, Gift tax, United Kingdom. Board of Inland Revenue, Family corporations
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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Arising from trade?
Article Abstract:
The accounting of customer overpayments for corporate taxes is discussed.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
Capital funds & cash flow, Venture Analysis, Risk assessment, Accounting and auditing, Corporate taxes, Business enterprises
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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Who's a spouse?
Article Abstract:
The definition of 'spouse' in the 21st century in the UK is discussed.
Publisher: Institute of Chartered Accountants in England & Wales
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
Public Finance Activities, Inheritance Taxes, Married people, Inheritance tax
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2003
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Subjects list: United Kingdom, Taxation, Laws, regulations and rules, Government regulation
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