1. Commentary
  2. Taxation of Property Transactions

Taxation of Property Transactions, Finance (No. 2) Act 2013

9.1Overview This chapter contains brief comments on some situations where land transactions have capital acquisitions tax (“CAT”) implications. This is the tax which applies to both gifts and inhe...
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Other Editions

  • Taxation of Property Transactions, Finance (No. 2) Act 2013
  • Taxation of Property Transactions, Finance Act 2010
  • Taxation of Property Transactions, Finance Act 2006