1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

4.2Charge to Inheritance Tax CATCA 2003 s9 A charge to inheritance tax arises on the taxable value of every taxable inheritance taken by a recipient of an inheritance, who is called a successor. T...
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Other Editions

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