1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.11Exemption of Certain Inheritances Taken by a Parent CATCA 2003 s79 CATCA 2003 s79 provides that any inheritance taken by a parent of the disponer is exempt from CAT if that disponer took a non...
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Other Editions

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