1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

5.6The Valuation Date Dilemma The complexity of determining and ascertaining the valuation date can be clearly appreciated from the foregoing. The rules, in essence, are attempting to value the be...
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Other Editions

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