1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

1.2When Does a Gift Arise CATCA 2003 s5 Under s5 of the CATCA 2003 a gift is deemed to be taken where “under or in consequence of any disposition, a person becomes beneficially entitled in possess...
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Other Editions

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