1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

6.2Market Value of Benefits CATCA 2003 s26(2) The market value of any property required to be valued for CAT purposes (other than certain shares in private companies) is the price which the proper...
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Other Editions

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