1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.4Relief in Respect of Certain Policies of Insurance CATCA 2003 s72 CATCA 2003 s72 contains an exemption from CAT for the proceeds of certain life insurance policies which are taken out to pay ce...
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Other Editions

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