1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.7Exemption of Specified Collective Investment Undertakings CATCA 2003 s75 CATCA 2003 s75 provides an exemption from CAT for gifts and inheritances of units of certain investment undertakings tak...
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Other Editions

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