1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

15.5Overpayment of Tax CATCA 2003 s57(1)–(12) Where a valid claim to repayment of tax is made to the Revenue, CATCA 2003 s57 provides that they will give a repayment of the excess or otherwise “as...
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Other Editions

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