1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

14.2Accountability for CAT Practical Point to Note The donee, as the person who takes a gift or the successor as the person who takes an inheritance, is accountable for the payment of the CAT th...
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Other Editions

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