1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

1.3When Does an Inheritance Arise CATCA 2003 s10 Under s10 CATCA 2003, an inheritance is deemed to be taken where “under or in consequence of any disposition, a person becomes beneficially entitle...
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Other Editions

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