Revenue E-Brief

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Revenue E-Brief Issue 109/2014, 24 December 2014

Capital Acquisitions Tax Manual Part 23 - Exemptions

Chapter 23 (CAT Exemptions) of the Capital Acquisitions Tax Manual has been updated at paragraph 23.11 to clarify the tax treatment of ex-gratia payments made, pursuant to the Magdalene Commission Report, to the estate of deceased individuals.

23 December 2015