1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

13.5Arrangements Reducing the Value of Company Shares CATCA 2003 s44 There is a further anti-avoidance provision contained in s44 CATCA 2003 designed to prevent tax-avoidance transactions where va...
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Other Editions

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