1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

2.5Territoriality Rules CATCA 2003 s6 and s11 CATCA 2003 s6 and s11 contain the territoriality rules which determine whether a gift/inheritance is considered taxable from the point of view of CAT....
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Other Editions

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