1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.18Retirement Benefits TCA 1997 s784 The taxation of an inheritance of the proceeds of Personal Retirement Savings Account, a vested Retirement Annuity Contract, approved retirement fund (ARF) or...
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Other Editions

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