1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

8.10Inheritances Taken by Parents CATCA 2003 Sch 2 Paragraph 1(a)(ii) The Group A threshold will also apply to an inheritance where the beneficiary is the parent of the disponer and: (a) the inter...
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Other Editions

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