1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

14.6Free Use of Property 14.6.1Introduction CATCA 2003 s40 The charge to CAT on gifts under CATCA 2003 s5 applies when a beneficiary “becomes beneficially entitled in possession” to a benefit and...
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Other Editions

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