1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

9.3Initial Levy on Discretionary Trusts 9.3.1Charge to initial levy CATCA 2003 s15(1) Section 15(1) CATCA 2003 provides that, on or after 25 January 1984, under or in consequence of any dispositi...
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Other Editions

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