1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

2.6Meaning of “residence” and “domicile” TCA 1997 s819 The terms “residence”, “ordinary residence” and “domicile” have broadly the same meaning for the purposes of CAT as they do for other taxes. ...
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Other Editions

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