1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

9.5Imposition of Interest and Penalties for Initial and Annual Discretionary Trust Levies 9.5.1Interest on late payment CATCA 2003 s51 Simple interest, without deduction of income tax, at the ra...
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Other Editions

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