1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.16Associated Companies CATCA 2003 s83(3) Where a body corporate makes a gift to an associated body corporate, the company making the gift is deemed to be both the donor and the donee and as such...
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Other Editions

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