1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

PART 1 Chapter 1Introduction Scope of Chapter 1.1 Introduction 1.2 When Does a Gift Arise 1.3 When Does an Inheritance Arise 1.4 Taxable Gifts and Inheritances 1.5 Assessing the CAT Liability 1...
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