Tax & Duty Manuals - Section 16
Capital Acquisitions Tax
Part 23 (PDF, 90 KB) - CAT Exemptions- CAT-ICM Manager and Caseworker Manual (PDF, 21 KB)
- Part 22.doc (PDF, 56 KB) - Exemption relating to qualifying expenses of incapacitated persons
- Part 01 (PDF, 137 KB) - Introduction
- Part 02 (PDF, 86 KB) - The Inland Revenue Affidavit
- Part 03 (PDF, 117 KB) - The Self-Assessment Tax Return
- Part 04 (PDF, 81 KB) - The Certificate of Discharge (Form C.A. 11)
- Part 05 (PDF, 121 KB) - Discretionary Trust Tax
- Part 06 (PDF, 74 KB) - Disclaimers of Benefits
- Part 07 (PDF, 100 KB) - Break-up Of Settlements And Trusts and Payment For Future Interests
- Part 08 (PDF, 80 KB) - The Valuation Date
- Part 09 (PDF, 75 KB) - Powers Of Appointment
- Part 10 (PDF, 66 KB) - Favourite Nephew Relief
- Part 11 (PDF, 75 KB) - Agricultural Relief
- Part 12 (PDF, 392 KB) - Business Relief
- Part 13 (PDF, 70 KB) - Credit For Capital Gains Tax
- Part 14 (PDF, 59 KB) - Freedom From Tax
- Part 15 (PDF, 57 KB) - Insurance Policies
- Part 16 (PDF, 60 KB) - Contingencies Affecting Gifts or Inheritances
- Part 17 (PDF, 82 KB) - Collection Issues
- Part 18 (PDF, 115 KB) - CAT audit
- Part 19 (PDF, 150 KB) - General Issues
- Part 20 (PDF, 45 KB) - Compliance
- Part 21 (PDF, 161 KB) - Valuation of Unquoted Shares
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