1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

Chapter 30Introduction to Capital Acquisitions Tax 30.1Overview The Capital Acquisitions Tax Act 1976 introduced a gift tax in respect of every taxable gift taken on or after 24 February 1974 a...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016