1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

1.4Taxable Gifts and Inheritances CATCA 2003 s2 Generally a gift or inheritance is within the charge to CAT if: •Either the disponer or the donee (in the case of a gift) or the successor (in the c...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012