Historic CAT Documents

• CAT – Part 05Discretionary Trust Tax
• CAT – Part 06Disclaimers of Benefits
• CAT – Part 07Limited Interests
• CAT – Part 08Valuation Date
• CAT – Part 09Powers Of Appointment
• CAT – Part 10Favourite Nephew Relief
• CAT – Part 11Agricultural Relief
• CAT – Part 12Business Relief
• CAT – Part 13Credit for Capital Gains Tax
• CAT – Part 14Freedom From Tax
• CAT – Part 15Insurance Policies
• CAT – Part 16Contingencies Affecting Gifts or Inheritances
• CAT – Part 19General Issues
• CAT – Part 21Valuation of Unquoted Shares
• CAT – Part 22Exemption relating to qualifying expenses of incapacitated persons
• CAT – Part 23Capital Acquisitions Tax (CAT) Exemptions
• CAT – Part 24Capital Acquisitions Tax - Dwelling House Exemption
• CAT – Part 25Rights of Residence
• CAT – Part 26Reporting requirement for gifts in relation to loans.