1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

6.1Introduction The provisions concerning the valuation of assets for CAT purposes are contained in CATCA 2003 s26 which deals with the mechanism for valuing assets other than shares in certain pr...
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Other Editions

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