1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

15.1Introduction This chapter examines the provisions in CATCA 2003 and TCA 1997 that provide for the payment of CAT, charging of interest on the late payment, the imposition of surcharges and the...
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Other Editions

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