1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

12.2Personal Representative Succession Act 1965 s3(1) A personal representative is defined in s3(1) Succession Act 1965 as the executor or the administrator for the time being of a deceased person...
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Other Editions

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