1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.5Relief in Respect of Certain Policies of Insurance Relating to Tax Payable on Gifts CATCA 2003 s73 CATCA 2003 s73 provides an exemption from CAT for the proceeds of a “relevant insurance policy...
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Other Editions

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