8.7Favourite Niece/Nephew Relief
CATCA 2003 Sch 2 Paragraph 7
CATCA 2003 Schedule 2 paragraph 7, provides for a relief for certain nieces and nephews on a gift/inheritance of business assets.
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The Taxation of Gifts and Inheritances, Finance Act 2019
The Taxation of Gifts and Inheritances, Finance Act 2012