Capital Acquisitions Tax, Finance Act 2007

30.2Inheritances – Exceptions to General Rule Subsection 4 sets out the general rule for valuation date in relation to inheritances (date of “retainer” or payment – 30.4 below) and Subsections 2 ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.