1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

3.1Introduction The purpose of this chapter is to examine the circumstances that give rise to a gift for CAT purposes and to determine what gift is taxable.
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Other Editions

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