1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

8.4Relief from Double Aggregation CATCA 2003 s103 and s32 CATCA 2003 s103 provides that property which is chargeable to CAT more than once shall not be taken into account more than once for the pu...
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Other Editions

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