1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

4.1Introduction This chapter examines the circumstances that give rise to an inheritance for CAT purposes and the extent to which any inheritance will be taxable.
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Other Editions

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