The Taxation of Gifts and Inheritances, Finance Act 2019
13.2Connected Gifts/Gift Splitting
CATCA 2003 s8
The anti-avoidance provision dealing with connected gifts or what is more commonly known as gift splitting is contained under s8 CATCA 2003. The ef...
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.