Capital Transfer Tax: an Obituary

1981 ◽  
Vol 2 (3) ◽  
pp. 37-51 ◽  
Author(s):  
Alister Sutherland
Keyword(s):  
Capital Transfer ◽  
Transfer Tax

Capital transfer tax

1975 ◽  
Vol 96 (9) ◽  
pp. 208-208
Author(s):  
J. Henwood
Keyword(s):  
Capital Transfer ◽  
Transfer Tax

Capital Transfer Tax (‘CTT’)

1978 ◽  
pp. 63-82
Author(s):  
J. R. Poole ◽  
P. G. D. Kiers
Keyword(s):  
Capital Transfer ◽  
Transfer Tax

Capital Transfer Tax: Adieu

1984 ◽  
Vol 5 (3) ◽  
pp. 68-83
Author(s):  
A. SUTHERLAND
Keyword(s):  
Capital Transfer ◽  
Transfer Tax

A survey of Taxation: 1965-1975

1975 ◽  
Vol 35 ◽  
pp. 22-104
Author(s):  
C. B. Russell
Keyword(s):  
Value Added ◽  
Present Situation ◽  
Tax Legislation ◽  
Capital Transfer ◽  
Premium Rates ◽  
Transfer Tax

SynopsisDuring the last ten years the legislation governing taxation has changed at an ever-increasing rate until the present situation is one in which an actuary requires to be familiar with some part of every Finance Act. The paper describes and comments upon the tax legislation and cases in this period likely to be of interest to an actuary in the various functions in which he acts, including that of employer and personal taxpayer.The paper considers the effect on actuarial calculations of recent legislation and in particular gives an example of the type of analysis which may be undertaken prior to fixing premium rates for a proprietary office, including consideration of the distorting effect of apportionment of interest by mean funds. The author gives his opinions on the effect of capital transfer tax on reversionary business.Finally there is a section briefly describing the recent new taxes on development gains, value added, and capital transfers, including reference to the position of trust policies under Scots law.

Capital Transfer Tax

1978 ◽  
pp. 47-54
Author(s):  
Michael Rayner
Keyword(s):  
Capital Transfer ◽  
Transfer Tax

The impact of capital transfer tax on agriculture a preliminary assessment

1976 ◽  
Vol 5 (1) ◽  
pp. 35-65 ◽  
Author(s):  
G. H. Peters ◽  
J. C. Eckford
Keyword(s):  
Preliminary Assessment ◽  
Capital Transfer ◽  
The Impact ◽  
Transfer Tax

Capital Transfer Tax: An Obituary: A Comment

1983 ◽  
Vol 4 (1) ◽  
pp. 80-82 ◽  
Author(s):  
K. RICHARDS
Keyword(s):  
Capital Transfer ◽  
Transfer Tax
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