1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

14.4Taxable Value of a Gift or Inheritance CATCA 2003 s28 CAT is payable on the taxable value of a gift or inheritance. CATCA 2003 s28 has detailed rules for calculating the value on which the tax...
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Other Editions

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