CATCA 2003 s90 – 102A
CATCA 2003 s90 – s102A provides for a relief, known as business relief, where a beneficiary receives a gift or inheritance of relevant business property. W...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.
The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012