1. Revenue Guidance
  2. Gains, gifts and inheritance
  3. Capital Acquisitions Tax (CAT) reliefs
Favourite Nephew or Niece Relief You may qualify for Favourite Nephew or Niece relief if you receive a gift or inheritance of business assets. The relief allows the use of the Group A threshold....
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Other Editions

  • Favourite Nephew or Niece Relief (ingested June 3, 2022)
  • Favourite Nephew or Niece Relief (ingested August 24, 2023)
  • Favourite Nephew or Niece Relief (ingested August 15, 2024)
  • Favourite Nephew or Niece Relief (ingested November 21, 2024)
  • Favourite Nephew or Niece Relief (ingested March 20, 2025)
  • Favourite Nephew or Niece Relief (ingested November 26, 2021)
  • Favourite Nephew or Niece Relief (ingested October 29, 2021)
  • Favourite Nephew or Niece Relief (ingested July 16, 2021)
  • Favourite Nephew or Niece Relief (ingested September 18, 2020)
  • Favourite Nephew or Niece Relief (ingested July 11, 2020)
  • Favourite Nephew or Niece Relief (ingested August 9, 2019)
  • Favourite Nephew or Niece Relief (ingested July 12, 2019)
  • Favourite Nephew or Niece Relief (ingested June 21, 2019)
  • Favourite Nephew or Niece Relief (ingested January 25, 2019)
  • Favourite Nephew or Niece Relief (ingested November 30, 2018)
  • Favourite Nephew or Niece Relief (ingested July 6, 2018)
  • Favourite Nephew or Niece Relief (ingested March 9, 2018)