1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.3Spouses and Civil Partners CATCA 2003 s70 and s71 CATCA 2003 s70 and s71 provide that a gift or inheritance taken between spouses or civil partners who have had their partnership recognised und...
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Other Editions

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