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Art and Taxation: a Guide
by Julia Simmonds
Published in 2001
65 Pages. ISBN: 1-903987-00-8
This title is currently only available on CD
A succinct but comprehensive guide to the intricacies of English taxation and VAT legislation. The text includes chapters on Inheritance Tax, Capital Gains Tax, Conditionally Exempt Transfers, Disposal of Heritage Property, Private Treaty Sales, Acceptance of Property in Lieu of Tax, Maintenance Funds for Historic Buildings, Tax Advantages for Charities, VAT on Imports and Exports, Intra-Community Acquisitions and Supplies, Exemption from VAT for certain Cultural Exhibitions and Events. The book also brings together in one convenient location important legislative provisions from, amongst others, the Inheritance Tax Act 1984, the National Heritage Act 1980, the Taxation of Chargeable Gains Act 1992, the Income and Corporation Taxes Act 1988 and the Finance Acts 1998, 1982, and 1980.
Contents
Part A: General Taxation
1. Background
2. Introduction to Inheritance Tax
3. Introduction to Capital Gains Tax
4. Meaning of 'Heritage Property'
5. What is a Conditionally Exempt Transfer?
6. Disposal of Heritage Property: Capital Tax Consequences
7. Private Treaty Sales
8. Property Accepted in Lieu of Inheritance Tax
9. Maintenance Funds for Historic Buildings
10. Other Heritage Concessions
11. Tax Advantages for Charities
Part B: Value Added Tax
1. Introduction to VAT
2. VAT on Imports
3. VAT on Intra-Community Acquisitions
4. VAT on Exports
5. VAT on Intra-Community Supplies
6. VAT on Sales and Purchases Within the U.K.
7. Some Relevant Exemptions from VAT
Part C: Legislation
1. Inheritance Tax
2. Value Added Tax
3. Miscellaneous
Please note that this title is now only available on CD, priced at £22 (incl VAT) including postage & packing
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