1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.13Exemption of Certain Securities CATCA2003 s81 Under CATCA 2003 s81 a gift or inheritance of certain securities is exempt from CAT provided they have been issued on the condition that they are ...
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Other Editions

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