1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

11.5United States 11.5.1Introduction Estate Tax (ET) is a tax levied on the right to pass property at death. It is imposed on the estate and not the beneficiary. Gift Tax (GT) is a tax levied on ...
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Other Editions

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