1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2012

11.5United States 11.5.1Introduction The Estate Tax (ET), Gift Tax (GT) and Generation-Skipping Transfer Tax (GST tax) were all retroactively reintroduced in late 2010 by the ‘Tax Relief, Unemplo...
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Other Editions

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