Tax planning on marriage breakdown
著者
書誌事項
Tax planning on marriage breakdown
（Practical tax series）
Longman, 1990
5th ed
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注記
Previous ed.: 1986
Includes index
内容説明・目次
内容説明
This guide provides information and advice on the taxation consequences of marriage breakdown. It covers the fundamental changes brought about by the abolition of tax relief on maintenance paid which was introduced in the Finance Act 1988. The income tax, capital gains tax and inheritance tax implications of all possible alternatives for matrimonial finance are considered, whether made on separation or divorce, by private arrangement or under a court order.
目次
- Part 1 The principles: income tax
- capital gains tax
- inheritance tax
- stamp duty
- private arrangements
- court orders. Part 2 Maintenance: new arrangements
- existing obligations
- existing obligations and agreements
- existing obligations and court orders. Part 3 Capital provision: tax planning for court orders relating to capital
- the matrimonial home
- children's settlements. Part 4 Other planning points: school fees
- grants
- the foreign element.
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