1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

11.2United Kingdom 11.2.1Introduction Inheritance Tax (IHT) was introduced as the successor to Capital Transfer Tax in the UK. It is governed principally by the Inheritance Tax Act 1984 (IHTA 19...
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Other Editions

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