1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

8.7Favourite Niece/Nephew Relief CATCA 2003 Sch 2 Paragraph 7 CATCA 2003 Schedule 2 paragraph 7, provides for a relief for certain nieces and nephews on a gift/inheritance of business assets. Wher...
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Other Editions

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