1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

2.4Charge to gift/inheritance tax CATCA 2003 s4 and s9 CATCA 2003 s4 and s9 are the main charging sections relating to gifts and inheritances. These sections state that a charge to CAT, to be comp...
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Other Editions

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