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

Changes to Dwelling House Exemption

Two amendments were made to the Capital Acquisitions Tax (CAT) Dwelling House Exemption by Finance Act 2017 in cases where the recipient of the dwelling house is a dependent relative of the disponer. Revenue has updated their CAT Manual to reflect these amendments.

The Revenue CAT Manual has been amended in Part 24.