1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

8.3Business Relief CATCA 2003 s90 – 102A CATCA 2003 s90 – s102A provides for a relief, known as business relief, where a beneficiary receives a gift or inheritance of relevant business property. W...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

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