1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.19Dwelling-house Exemption CATCA 2003 s86 CATCA 2003 s86 as amended by Finance Act 2016, provides an exemption from CAT for gifts and inheritances of dwelling-houses in certain circumstances. In...
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Other Editions

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