1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.1Introduction CATCA 2003 Part 9 provides a number of exemptions from CAT depending on the relationship between the parties and on the nature of the benefits being provided. Each of these exempti...
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Other Editions

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