Revenue eBrief No. 055/23
13 March 2023
Capital Acquisitions Tax Manual - Part 12 Business Relief
Capital Acquisitions Tax Manual - Part 12 Business Relief - provides general guidance on the relief from capital acquisitions tax that is available in respect of business property. The manual has been updated in paragraph 12.7.1 to include guidance on a temporary concession that applied in relation to the relief while COVID-19 restrictions were in place.
Capital Acquisitions Tax Manual - Part 12 Business Relief - provides general guidance on the relief from capital acquisitions tax that is available in respect of business property. The manual has been updated in paragraph 12.7.1 to include guidance on a temporary concession that applied in relation to the relief while COVID-19 restrictions were in place.