1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.2Small Gifts CATCA 2003 s69 CATCA 2003 s69 provides an exemption for gifts of up to €3,000 taken by a donee from any disponer in a calendar year. Any gifts within this limit are not taken into a...
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Other Editions

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