1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

13.1Introduction The purpose of this chapter is to review the specific anti-avoidance provisions contained within the CAT legislation and to consider the general anti-avoidance provisions as they ...
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Other Editions

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