1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

14.8Assessment of Tax CATCA 2003 s49(8) CAT is a self-assessment tax and the obligation to assess the CAT payable on the return was dealt with in Section 14.3.3. However, the provisions of CATCA 2...
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Other Editions

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