CG30300P - Death and Personal Representatives: Personal representatives and taxation

Personal representatives are concerned with three distinct areas of taxation, viz.,

• Income Tax and Capital Gains Tax liabilities to the date of death
• the Inheritance Tax liability arising as a result of the death

and

• Income Tax and Capital Gains Tax liabilities arising in the period of administration.

 

1. CG30300

   Personal representatives and taxation
2. CG30301

   Personal representatives and taxation: liabilities to date of death
3. CG30302

   Personal representatives and taxation: Inheritance Tax liability
4. CG30303

   Personal representatives and taxation: administration period