Capital Acquisitions Tax, Finance Act 2007
8.1Connected Dispositions
8.1.1Gift splitting
Example
A wished to gift shares worth €350,000 to his grandson. The exempt margin for grandfather/grandson is only €38,100 (subject to indexation...
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.