1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2012

7.18Retirement Benefits TCA 1997 s784 The taxation of an inheritance of the proceeds of an approved retirement fund (ARF) or approved minimum retirement fund (AMRF) (within the meaning of sect...
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Other Editions

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