A guide to Hong Kong estate duty / P.G. Willoughby, A.J. Halkyard
Digitised Book 216.73.216.10 (0)
1994
Information About
This text provides a concise but comprehensive guide to estate duty law in Hong Kong. Estate duty in Hong Kong is derived from old and complex legislation underpinned by complex case law. This book gives an authoritative overview of the law and makes the understanding of the tax easier to follow by explaining the concepts of the tax and the essential practical steps to be taken to mitigate liability.
Additional Details
- Title
- A guide to Hong Kong estate duty / P.G. Willoughby, A.J. Halkyard
- Creators
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- Willoughby, Peter Geoffrey
- Subject
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- Inheritance and transfer tax--China--Hong Kong
- Publisher
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- Butterworths Asia, 1994
- National Library Board Singapore, 1994
- Contributors
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- Halkyard, A. J. (Andrew J.)
- Digital Description
- application/pdf, xxviii, 170 p.
- Table of Contents
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- ch. 1. Introduction -- ch. 2. The charging provisions -- ch. 3. Application of the charging provisions to particular categories of property -- ch. 4. Exemptions and reliefs -- ch. 5. Valuation and deductions -- ch. 6. Aggregation -- ch. 7. Rates of duty -- ch. 8. Liability of duty -- ch. 9. Incidence -- ch. 10. Duties of executors and others in relation to the deceased's assets -- ch. 11. Sanctions, penalties and offences -- ch. 12. Estate planning and other practical considerations -- Index.
- Copyright
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- All Rights Reserved. National Library Board Singapore 2009.