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Gifts

XX

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

- From disposal of assets

XX

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

- From securities

XX

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

Loans

 

XX

XX

Legislation: 

Cases: 

HMRC manuals: 

Commentary: 

See also:

Compensation

 © 2025 by Michael Firth, Gray's Inn Tax Chambers

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