1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

14.3Self-assessment 14.3.1Returns CATCA 2003 s46(2) Any person accountable for the payment of CAT under CATCA 2003 s16(c) – initial discretionary trust levy, s21(c) – annual discretionary trust l...
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Other Editions

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