1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2012

9.5Imposition of Interest and Penalties for Initial and Annual Discretionary Trust Levies 9.5.1Interest on late payment CATCA 2003 s51 Prior to the amendments by Finance Act 2010 to CATCA 2003 s5...
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Other Editions

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