An easy to digest guide on Capital Acquisitions Tax, more commonly referred to as Gift Tax or Inheritance Tax.
The guide will discuss:
What is Capital Acquisitions Tax?
Tax-Free Thresholds when receiving Gifts and Inheritance
Rules in relation to calculating CAT liability including the applicable tax rate
Information on when you must prepare and submit your CAT return by and how to make payments to Revenue
By Michael Scanlan
Last updated August 2018