General CAT Issues
- The Valuation Date
- How to calculate the value of a limited interest
- How to calculate the value of Rights of Residence, Support and maintenance
- How to calculate the value of Annuities or other periodic payments
- How to value free use of property and interest free loans
- Credit for Capital Gains Tax
- Credit for Double Taxation
- Credit for prior tax on the same event
- Tax free benefits (tax paid by the disponer)
- Insurance policies used for payment of tax
- Disclaimer of benefit
- Dispositions by or to a company
- Disposition enlarging the value of property
- Powers of Revocation
- Gift Splitting
- Daily interest rates for Capital Acquisitions Tax