1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

13.3Dispositions Enlarging the Value of Property CATCA 2003 s38 The objective of s38 CATCA 2003 is to prevent tax avoidance in cases where property interests are split and gifted separately, with ...
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Other Editions

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