Revenue eBrief No. 162/20

27 August 2020

Capital Acquisitions Tax: miscellaneous issues

Part 19 of the Capital Acquisitions Tax Manual, which deals with a variety of unconnected issues, has been amended to:

  • Delete references to unpublished Appeal Commissioner decisions pre-dating the establishment in March 2016 of the current Tax Appeals Commission (paragraphs 19.1, 19.12 and previously 19.13 - deleted).
  • Include a reference to a Finance Act 2014 amendment extending the exemption from discretionary Trust Tax to charities outside the State and Northern Ireland (paragraph 19.6).
  • Delete an outdated reference to the abolished Certificates of Discharge (paragraph 19.16).