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Gains, gifts and inheritances

Information about Capital Acquisitions Tax (CAT), Capital Gains Tax (CGT) and Probate Tax.

Popular topics

  • Capital Acquisitions Tax Thresholds, Rates and Aggregation Rules
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)
  • Capital Gains Tax (CGT) on the sale, gift or exchange of an asset
  • Capital Gains Tax (CGT) on the sale, gift or exchange of an asset
  • Capital Gains Tax (CGT) reliefs
  • Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)
  • Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules
  • Capital Acquisitions Tax (CAT) reliefs
  • Capital Acquisitions Tax (CAT) exemptions
  • Valuation date and the value of benefits
  • Credits you can claim against Capital Acquisitions Tax (CAT)
  • Statement of Affairs (Probate) Form SA.2
  • Correcting Form SA.2 or completing Form CA26
  • Completing your gift or Inheritance Tax return (IT38)
  • Probate Tax
  • Discretionary Trust Tax (DTT)
  • Estate Duty
  • Overpayment of Capital Acquisitions Tax (CAT)
  • Filing obligations for certain family loans
  • Form A3C secondary or subsequent grant of representation
  • Completing an Inland Revenue Affidavit (CA24)
  • Relief for Investment in Innovative Enterprises for individuals
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