13.4Dispositions by or to a Company
Interpretation Act 2004 s18(c)
Under s5 and s10 CATCA 2003, a person making or receiving a gift can be within the charge to CAT. A person is defined in the Inte...
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The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012