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Gains, gifts and inheritance

Information about Capital Acquisitions Tax (CAT), Capital Gains Tax (CGT) and Probate Tax.

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Capital Acquisitions Tax Thresholds, Rates and Aggregation Rules
Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)
Transferring an asset (Capital Gains Tax – CGT)

Gift and Inheritance Tax (Capital Acquisitions Tax – CAT)
Completing your gift or inheritance tax return (IT38S)
Valuation date and the value of benefits
Credits you can claim against Capital Acquisitions Tax (CAT)
Guide to completing an Inland Revenue Affidavit (CA24)
Completing a Corrective Affidavit (CA26)
Capital Acquisitions Tax (CAT) Thresholds, Rates and Aggregation Rules
Capital Acquisitions Tax (CAT) exemptions and reliefs
Transferring an asset (Capital Gains Tax – CGT)