1. Legislation
  2. Law of Capital Acquisitions Tax, Stamp Duty & LPT

Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023

Section 7[S.7, CATA] Liability to gift tax in respect of gift taken by joint tenants. 7. The liability to gift tax in respect of a gift taken by persons as joint tenants is the same in all respec...
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