1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.9Exemption of Heritage Property CATCA 2003 s77 CATCA 2003 s77 exempts from CAT gifts and inheritances of pictures, prints, books, manuscripts, works of art, jewellery, scientific collections 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