1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

13.2Connected Gifts/Gift Splitting CATCA 2003 s8 The anti-avoidance provision dealing with connected gifts or what is more commonly known as gift splitting is contained under s8 CATCA 2003. The ef...
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Other Editions

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