Revenue eBrief No. 163/22

01 September 2022

Capital Acquisitions Tax Manual Parts 7 and 25 - Limited Interests and Rights of Residence

Capital Acquisitions Tax Manual Part 7 provides guidance on the CAT treatment that applies where a limited interest, such as a life interest, is terminated early. The manual has been expanded to include general guidance on limited interests. In addition, a new Capital Acquisitions Tax Manual Part 25 has been created, which provides guidance on the CAT treatment of rights of residence.