Publisher's Synopsis
This guide aims to offer an explanation of the possible taxes likely to be incurred when managing capital, such as capital gains tax, inheritance tax and stamp duty. The text incorporates the changes made by the 1990 Finance Act. It goes on to suggest tax planning methods to help reduce the impact of these taxes.;The authors provide examples to illustrate areas in which tax planning can give benefits, In their last chapter, they summarize key planning considerations and give final tips and hints.