5.2Valuation Date – General
CATCA 2003 s30
The rules used to establish the valuation date are set out in CATCA 2003 s30. It is an important date for a number of reasons:
(i) It is the date upon wh...
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The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012