1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

10.3Settlement TCA 1997 s794(1) The terms “settlement” and “settled property” are not defined in CATCA 2003, but the term settlement is defined in TCA 1997 s794(1) in the context of settlement on ...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012