6.7Valuation of Annuities
6.7.1The slices principle
CATCA 2003 s5(2)
Section 5(2) CATCA 2003 concerns a situation where a donee receives a gift of an interest in property and that interest is les...
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The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012