1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.15Disposition made by the Donee/Successor CATCA 2003 s83(2) CATCA 2003 s83(2) provides that CAT is not chargeable on a gift or inheritance taken by a donee or successor under a disposition made ...
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Other Editions

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