Revenue eBrief No. 59/17

08 June 2017

Capital Acquisitions Tax - Business Relief

The Capital Acquisitions Tax manual dealing with business relief (Part 12 Capital Acquisitions Tax Consolidation Act 2003) has been amended to incorporate material from Tax Briefing No. 33 (September 1998) in relation to the treatment of debts that are attributable to assets that are not used for the purposes of the business concerned (i.e. ‘excepted assets’).