Tax & Duty Manuals - Section 16
Capital Acquisitions Tax
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CAT-ICM Manager and Caseworker Manual (PDF, 21 KB
)
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Part 01 (PDF, 76 KB
)
- Introduction
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Part 02 (PDF, 90 KB
)
- The Inland Revenue Affidavit
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Part 03 (PDF, 55 KB
)
- The Self-Assessment Tax Return
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Part 04 (PDF, 38 KB
)
- The Certificate of Discharge from CAT (Form C.A. 11)
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Part 05 (PDF, 118 KB
)
- Discretionary Trust Tax
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Part 06 (PDF, 30 KB
)
- Disclaimers of Benefits
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Part 07 (PDF, 42 KB
)
- Break-up Of Settlements And Trusts and Payment For Future Interests
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Part 08 (PDF, 30 KB
)
- The Valuation Date
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Part 09 (PDF, 30 KB
)
- Powers of Appointment
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Part 10 (PDF, 25 KB
)
- Favourite Nephew Relief
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Part 11 (PDF, 25 KB
)
- Agricultural Relief
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Part 12 (PDF, 263 KB
)
- Business Relief
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Part 13 (PDF, 26 KB
)
- Credit for Capital Gains Tax
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Part 14 (PDF, 18 KB
)
- Freedom from Tax
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Part 15 (PDF, 22 KB
)
- Insurance Policies
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Part 16 (PDF, 19 KB
)
- Contingencies Affecting Gifts or Inheritances
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Part 17 (PDF, 33 KB
)
- Collection Issues
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Part 18 (PDF, 46 KB
)
- CAT Audit
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Part 19 (PDF, 59 KB
)
- General Issues
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Part 20 (PDF, 18 KB
)
- Compliance
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Part 21 (PDF, 57 KB
)
- Valuation of Unquoted Shares
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Part 22 (PDF, 53 KB
)
- Exemption relating to qualifying expenses of incapacitated persons