1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

5.7Valuation Date for the Purposes of Discretionary Trust Tax 5.7.1Definition of discretionary trust CATCA 2003 s2(1) A discretionary trust is defined for CAT purposes as meaning “any trust where...
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Other Editions

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