1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

3.5Gift taken by joint tenants CATCA 2003 s7 Where a gift is taken by joint tenants, they will be regarded as taking the gift as tenants in common in equal shares for the purposes of CAT. This ens...
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Other Editions

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