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Commentary Joanne Whelan Ann Williams
Practical companion to the taxation of gifts and inheritances is structured as follows: Part 1 – Detailed analysis of CAT, exemptions, reliefs, discretionary trust tax, valuations, probate and double taxation/international issues; Part 2 – Administration of CAT including self-assessment, ROS, Revenue audits and powers and Part 3 – Detailed case studies of real-life transactions