1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

13.8Revocable Gifts When a gift is taken subject to a power of revocation in favour of the disponer, it means that the disponer has reserved the right to revoke the gift or nullify the gift. CATCA...
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Other Editions

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