1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

2.8Situs of Assets A gift/inheritance of Irish situate assets will always be within the charge to CAT. However as well as being relevant in determining whether a charge arises, the situs of an ass...
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Other Editions

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