The Taxation of Gifts and Inheritances, Finance Act 2019
15.3Surcharges
15.3.1Surcharge for under-valuation of property
CATCA 2003 s53(1–5)
In keeping with the character of a self-assessment system, the Revenue generally rely on the taxpayer to make hi...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.