Central Bank of Nigeria Library

Elements of capital transfer tax /

Hayton, David J.

Elements of capital transfer tax / - London : Butterworths , c 1975. - xx, 243 p. ;

Second ed. published in 1978 under title: Capital transfer tax.

Includes bibliographical references and index.

Element of capital transfer tax is a direct tax on capital. A cumulative charge on transfers of value made by person during his lifetime and on his death.

0406665109 : 0406665117


Inheritance and transfer tax
Gifts

KD5560 / .H38

336.2'76'0941 / HAY