1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

8.6Allowance for Capital Gains Tax Paid on the Same Event CATCA 2003 s104 Where an asset is gifted, a charge to both CAT and capital gains tax can arise. The CAT will be payable by the beneficiary...
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Other Editions

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