1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

1.5Assessing the CAT Liability Where a gift or inheritance is within the charge to CAT, the beneficiary may be liable to CAT. The main factors which affect the amount of the CAT liability are the ...
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Other Editions

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