1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2012

Chapter 15Payment and Recovery of Tax, Interest, Surcharges and Penalties 15.1Introduction This chapter examines the provisions in CATCA 2003 and TCA 1997 that provide for the payment of CAT, ch...
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Other Editions

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