1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

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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Other Editions

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