1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

3.4Taxable gift Since the introduction of CAT, there have been a number of changes to the basis on which CAT is charged on non-Irish situated property. Under the original rules the charge depended...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012