1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

14.7Life Policies CATCA 2003 s41 This section prevents a life assurance policy being taxed before any benefit is payable under it. For the purposes of CAT, such a life policy is deemed to become a...
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Other Editions

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