1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

8.1Introduction Part 10 of CATCA 2003 contains a number of reliefs from CAT, mainly relating to agricultural and business property. The purpose of this chapter is to examine the various reliefs av...
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Other Editions

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