1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

30.3Territorial Limits While special rules apply to non-domiciled disponers and beneficiaries, the liability on gifts and inheritances taken on or after 1 December 1999 is determined primarily by...
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Other Editions

  • Taxation Summary, Finance (No. 2) Act 2023
  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016