See updates on changes to Capital Acquisition Tax for gifts and inheritances.
Increased Group A Threshold
As practitioners will be aware, the Group A Threshold for gifts or inheritances increased from €310,000 to €320,000 for gifts or inheritances taken on or after 10 October 2018.
Revenue have recently made some minor amendments to the CAT Tax and Duty Manual and details can be found in Revenue eBrief No. 167/18.
This article originally appeared in the October 2018 Member eZine. For more information, and to subscribe, see eNewsletters.