Revenue E-Brief

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Revenue E-Brief Issue 14/2014, 12 February 2014

Capital Acquisitions Tax - Business Relief

Revenue's Capital Acquisitions Tax Manual has been amended at Paragraph 12.5 to give guidance on the circumstances in which a gift or inheritance may qualify for Business Relief, under Section 92, Capital Acquisitions Tax Act 2003, where all but a small percentage of the overall "relevant business property" is included in the gift or inheritance.

12 February 2014