1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

8.2Agricultural Relief CATCA 2003 s89 CATCA 2003 s89 provides for a relief from CAT for gifts and inheritances of agricultural property. The relief operates to reduce the market value of qualifyin...
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Other Editions

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