Capital Taxes Fundamentals (CTA manual)
21.1.Summarise how to calculate the taxable value of a gift or inheritance
The “taxable value” of a benefit is the net value on which tax is applied in accordance with s50 and Schedule 2 CATC...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.