1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

15.3Surcharges 15.3.1Surcharge for under-valuation of property CATCA 2003 s53(1–5) In keeping with the character of a self-assessment system, the Revenue generally rely on the taxpayer to make hi...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2024
  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012