1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

3.3Taking a gift CATCA 2003 s5(1) The circumstances in which a person is deemed to take a gift for the purpose of CATCA 2003 are: •where under or in consequence of any “disposition” defined in 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