TaxSource Total

Here you can access summary of the key current tax developments in Ireland, the UK and internationally as reported by Chartered Accountants Ireland

The report of key tax developments are displayed per year, per month, by Ireland, the UK or International and by report title

Capital Acquisitions Tax - Business Relief

Revenue have amended their Capital Acquisitions Tax Manual 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.