1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

16.1Introduction Chapter 4, Part 38 of TCA 1997 provides for certain Revenue Powers, some of which apply equally to CAT as they do to other taxes. There are also provisions contained in the CAT le...
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Other Editions

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