Tax & Duty Manuals - Section 16
Capital Acquisitions Tax
Part 1 (PDF, 47KB) - Introduction- Part 2 (PDF, 34KB) - The Inland Revenue Affidavit
- Part 3 (PDF, 39KB) - The Self-Assessment Tax Return
- Part 4 (PDF, 33KB) - The Certificate of Discharge from CAT (Form C.A. 11)
- Part 5 (PDF, 27KB) - Discretionary Trust Tax
- Part 6 (PDF, 25KB) - Disclaimers of Benefits
- Part 7 (PDF, 36KB) - Break-Up of Settlements and Trusts & Payment for Future Interests
- Part 8 (PDF, 25KB) - The Valuation Date
- Part 9 (PDF, 25KB) - Powers of Appointment
- Part 10 (PDF, 19KB) - Favourite Nephew Relief
- Part 11 (PDF, 18KB) - Agricultural Relief
- Part 12 (PDF, 257KB) - Business Relief
- Part 13 (PDF, 21KB) - Credit for Capital Gains Tax
- Part 14 (PDF, 12KB) - Freedom from Tax
- Part 15 (PDF, 17KB) - Insurance Policies
- Part 16 (PDF, 14KB) - Contingencies Affecting Gifts or Inheritances
- Part 17 (PDF, 27KB) - Collection Issues
- Part 18 (PDF, 40KB) - CAT Audit
- Part 19 (PDF, 53KB) - General Issues
- Part 20 (PDF, 12KB) - Compliance
- Part 21 (PDF, 51KB) - Valuation of Unqoted Shares
- CAT/ICM Manager and Caseworker Manual (PDF, 17KB)
Print this page
