1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

6.5Share Valuation As highlighted above, the CAT rules apply different valuation methods to shares depending on whether the shares are considered publicly quoted, private or a family controlled co...
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Other Editions

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