1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

4.3Taking an Inheritance CATCA 2003 s10(1) The circumstances in which a person is deemed to take an inheritance for the purpose of CATCA 2003 are: •where under or in consequence of any “dispositio...
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.

Other Editions

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