1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

4.5Disclaimers 4.5.1General rules of a disclaimer A disclaimer is the extinguishment of a right before it comes into possession. A person cannot be compelled to take a benefit. There can be vario...
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Other Editions

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