1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

5.2Valuation Date – General CATCA 2003 s30 The rules used to establish the valuation date are set out in CATCA 2003 s30. It is an important date for a number of reasons: (i) It is the date upon wh...
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