1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

2.3The Meaning of “On a Death” CATCA 2003 s3 A further interpretation section is contained in CATCA 2003 s3 and defines the term “on a death.” The “death” is not necessarily that of the disponer. ...
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Other Editions

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