Revenue eBrief No. 110/24
04 April 2024
Capital Acquisitions Tax Manual CAT Part 01
Capital Acquisitions Tax Manual CAT Part 01 – Introduction to Capital Acquisitions Tax has been revised throughout with hyperlinks added and updated to make the content clearer. Changes have also been made in the following sections:
Section 1.2.3 Tax-free thresholds for Gift and Inheritance Tax has been updated to include changes made in Finance Bill 2023 regarding additional relationships now covered under the Group B threshold.
Section 1.2.6 Calculation of Gift and Inheritance Tax has been updated to include an example to explain the CAT aggregation rules.
Section 1.2.7 Administration of Gift and Inheritance Tax has been updated to include changes made in Finance Bill 2023 regarding an individual’s obligation to file a CAT return when they are in receipt of certain interest-free loans.