1. Revenue Guidance
  2. Gains, gifts and inheritance
  3. Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)
Gift and Inheritance Tax (Capital Acquisitions Tax – CAT) What do you not pay CAT on? You do not pay CAT on a gift or an inheritance if either: it is given to you by your spouse or civil partner...
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Other Editions

  • What do you not pay CAT on? (ingested June 18, 2021)
  • What do you not pay CAT on? (ingested July 30, 2021)
  • What do you not pay CAT on? (ingested March 4, 2022)
  • What do you not pay CAT on? (ingested April 22, 2022)
  • What do you not pay CAT on? (ingested March 9, 2023)
  • What do you not pay CAT on? (ingested May 11, 2023)
  • What do you not pay CAT on? (ingested July 13, 2023)
  • What do you not pay CAT on? (ingested March 7, 2024)
  • What do you not pay CAT on? (ingested March 20, 2025)
  • What do you not pay CAT on? (ingested April 3, 2025)
  • What do you not pay CAT on? (ingested May 14, 2021)
  • What do you not pay CAT on? (ingested April 2, 2021)
  • What do you not pay CAT on? (ingested November 27, 2020)
  • What do you not pay CAT on? (ingested September 18, 2020)
  • What do you not pay CAT on? (ingested September 11, 2020)
  • What do you not pay CAT on? (ingested April 24, 2020)
  • What do you not pay CAT on? (ingested August 9, 2019)
  • What do you not pay CAT on? (ingested July 12, 2019)
  • What do you not pay CAT on? (ingested April 5, 2019)
  • What do you not pay CAT on? (ingested March 1, 2019)
  • What do you not pay CAT on? (ingested January 25, 2019)
  • What do you not pay CAT on? (ingested November 30, 2018)
  • What do you not pay CAT on? (ingested May 4, 2018)
  • What do you not pay CAT on? (ingested March 9, 2018)
  • What do you not pay CAT on? (ingested January 19, 2018)
  • What do you not pay CAT on? (ingested October 27, 2017)
  • What do you not pay CAT on? (ingested July 19, 2017)