1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

8.9Minor Child of a Deceased Child CATCA 2003 Sch 2 Paragraph 1 The Group A threshold will apply to a minor child of a deceased child of the disponer. It also applies to the following individuals:...
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Other Editions

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