1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

3.2Charge to Gift Tax CATCA 2003 s4 A charge to gift tax arises on the taxable value of every taxable gift taken by a recipient of a gift, who is called a donee. The provisions in CATCA 2003 that ...
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Other Editions

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