Financial Briefing: Basics of Capital Acquisitions Tax (Ireland)

by David FitzGerald

This course has been revised to be compliant with Irish law up to and including F/A 2019. This short course provides an introduction to Capital Acquisitions Tax - from the basics of what the tax is, when it applies and how it is calculated.

This course is not currently available

This course will enable you to

  • Get up to date with Capital Acquisitions Tax
  • Understand the scope of CAT
  • Understand the relationships exemptions which apply
  • Be aware of anti-avoidance measures

About the course

This course has been revised to be compliant with Irish law up to and including F/A 2019.

This short course provides an introduction to Capital Acquisitions Tax - from the basics of what the tax is, when it applies and how it is calculated to the more complex rules for shares in private companies, gifts and inheritance with contingency attached, dwellings and business assets exemptions and guidelines for what happens with discretionary trusts.

Look inside

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Contents

  • Briefing
    • What is Capital Acquisitions Tax?
    • How does CAT affect inheritances and gifts?
    • How is taxable value calculated?
    • What relationship exemptions are there?
    • Exemptions from CAT on transfer of certain dwellings
    • How does business relief work?
    • How does agricultural relief work?
    • What are the other main exemptions?
    • How is CAT administered?
    • What anti-avoidance measures exist?
    • What happens if a gift or inheritance is limited or has a contingency attached?
    • What happens with discretionary trusts?
    • What other things do I need to be aware of?
  • Assessment
    • New item

How it works

Author

David FitzGerald

David FitzGerald, MBS, CTA was Director International with CPA Ireland until 2019 and had over 15 years' experience with the Institute. He is a Chartered Tax Adviser, and currently lectures in Tax and Business Management. He is also a Tax examiner for a professional accountancy qualification.

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This course is not currently available. To find out more, please get in touch.