14.8Assessment of Tax
CATCA 2003 s49(8)
CAT is a self-assessment tax and the obligation to assess the CAT payable on the return was dealt with in Section 14.3.3. However, the provisions of CATCA 2...
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The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012