1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2012

8.5Allowance for Prior Tax on the Same Event CATCA 2003 s105 CATCA 2003 s32 CATCA 2003 s105 provides that where CAT is chargeable more than once on the same property on the same event, the tax whi...
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Other Editions

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