1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

13.4Dispositions by or to a Company Interpretation Act 2004 s18(c) Under s5 and s10 CATCA 2003, a person making or receiving a gift can be within the charge to CAT. A person is defined in the Inte...
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Other Editions

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