1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2012

13.7Mandatory Reporting of Certain Transactions The Mandatory Reporting regime was introduced on 17 January 2011. In essence, a transaction is disclosable if it: Falls within a specified descripti...
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Other Editions

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