AITI Chartered Tax Adviser

Capital acquisitions tax

What are the capital acquisitions tax rates?

What are the types of capital acquisitions tax and applicable rates?

Who is liable to capital acquisitions tax?

How to determine whether a benefit is taxable?

What benefits are exempt from CAT?

What is the valuation date?

How is CAT calculated?

What is agricultural relief?

What is business relief?

What is small gift exemption?

What is the threshold amount?

What is the pay and file date?

What are the capital acquisitions tax implications for a separated couple?