Search results with tag "Capital acquisitions tax"
Acquisition, disposal and enhancement costs (S.552) - Revenue
www.revenue.ie10.14 CGT and Capital Acquisitions Tax (“CAT”) Neither Inheritance Tax nor Gift Tax (both components of CAT) is an allowable deduction in arriving at a chargeable gain. In an appeal before the Circuit Court in November 2008, the taxpayer’s grounds of …
Capital Acquisitions Tax Manual - Revenue
www.revenue.ieCapital Acquisitions Tax Manual Revision Date: April 2017 3 Capital Acquisitions Tax 1. Part 1 - Introduction 1.1 CapitalCATAcquisitions Tax Capital Acquisitions Tax (CAT), comprising both a Gift Tax and an Inheritance
Capital Acquisitiona Tax (CAT) - Form IT38S
www.revenue.ieCAPITAL ACQUISITIONS TAX (CAT) - Form IT38S Return for gift(s) and/or inheritance(s) received on or after the 5th of December 2001 Disponer details
Capital Acquisitions Tax - Revenue
www.revenue.ieWhere Agricultural Relief is claimed, the IT38 CAT Return must be filed electronically through myAccount or Revenue Online Service (ROS). 1 This was a joint initiative by the Ministers for Finance and Agriculture, Food and the Marine. The Working Group’s report was published as part of Budget 2014.