1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.17Qualifying Expenses of Incapacitated Persons CATCA 2003 s84 CATCA 2003 s84 provides an exemption from CAT for gifts or inheritances taken exclusively for the purposes of discharging qualifying...
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Other Editions

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