1. Commentary
  2. Taxation Summary

Taxation Summary, Finance (No. 2) Act 2023

30.22Accountable Persons CATCA s45, Liability for the payment of CAT rests solely with the beneficiary of the gift or inheritance. The disponer or the personal representatives of the disponer hav...
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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