1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

7.6Exemption of Certain Policies of Insurance CATCA 2003 s74 Any life policies issued in the State are situated in the State and within the charge to CAT. The situs of assets for CAT purposes is d...
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Other Editions

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