1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

30.4Calculation of CAT The aggregate of gifts and inheritances taken on or after 5 December 1991 from disponers to which the same tax-free group thresholds (see below) apply is taken into account...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016