Diploma in Tax Volume 2
6.1.Identify if a gift or inheritance is exempt from CAT
When looking at the reliefs in this chapter, we must remember that where a relief is being claimed, other than the small gift exemption, t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.