1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

5.4Litigation and the Valuation Date In the event that court proceedings are instituted against the estate or indeed even the mere threat of litigation would be sufficient to prevent the valuation...
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Other Editions

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