1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

Chapter 2Definitions, Scope and Territoriality Scope of Chapter 2.1 Introduction 2.2 Interpretation 2.3 The Meaning of “On a Death” 2.4 Charge to gift/inheritance tax 2.5 Territoriality Rules 2.6...
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Other Editions

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