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LDR01724camuu2200277 a 4500
001000000830985
00520121214155702
008111214s2012 enkak 001 0 eng d
020 ▼a 9780199603428 (pbk. : alk. paper): ▼c GBP50
040 ▼a 225009 ▼c 225009 ▼d 225009
05000 ▼a KDK1480 ▼b .C68 2012
08204 ▼a 343.417053 ▼2 22
090 ▼a 343.417053 ▼b 012a
0930 ▼a 1248942 ▼x 법학
1001 ▼a Courtney, Padraic.
24510 ▼a Capital taxation for solicitors/ ▼c editor and co-author Padaric Courteny ; Mary Condell ...[et al.].
250 ▼a 2nd ed.
260 ▼a Oxford: ▼b Oxford University Press, ▼c c2012.
300 ▼a xxxvi, 347 p.: ▼b ill., forms; ▼c 29 cm.
500 ▼a Includes Index.
5050 ▼a Capital acquisitions tax : introduction and basic concepts -- Calculation of CAT payable : computation and aggregation, and the role of the solicitor -- Valuation of benefits and anti-avoidance, introduction to reliefs -- Agricultural relief -- Business relief -- 'Favourite nephew/niece relief' and combinations of reliefs -- Stamp duty -- Stamp duty exemptions, reliefs and administration -- Capital gains tax on conveyances of property -- Capital gains tax : probate, leases, and payment of CGT -- Taxation and the conveyancer's responsibilities -- Wills, estate planning, and taxation -- Taxation issues in the administration of estates -- Discretionary trust tax -- CAT issues arising on the break up of settlements -- CGT issues arising in trusts and settlements.
6500 ▼a Inheritance and transfer tax ▼x Law and legislation ▼z Ireland.
6500 ▼a Gifts ▼x Taxation ▼x Law and legislation ▼z Ireland.
6500 ▼a Tax planning ▼z Ireland.
7001 ▼a Condell, Mary.
990 ▼a 정리A ▼b 민지은