1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

5.3Retainer The concept of retainer was used in assessing duty under the Legacy Duty (Ireland) Act 1814 and the CAT provisions outlined above, to determine the valuation date, of an inheritance fo...
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Other Editions

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