8.5Allowance for Prior Tax on the Same Event
CATCA 2003 s105 and s32
CATCA 2003 s105 provides that where CAT is chargeable more than once on the same property on the same event, the tax which is e...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.
The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012