Capital taxes
-
Capital Acquisitions Tax (CAT) is a tax on gifts and inheritances. You can get a certain amount of gifts and inheritances without paying CAT, depending on your relationship to the person you get them from.. -
Some types of gifts and inheritances are exempt from Capital Acquisitions Tax (CAT). Others qualify for reliefs that reduce the amount of CAT you have to pay. -
Capital Gains Tax is charged on the capital gain or profit made on the disposal of an asset. Some assets are exempt from Capital Gains Tax. Find out if you are liable for Capital Gains Tax and how to pay it.. -
How capital taxes apply in the case of separation, divorce or dissolution, including capital gains tax, capital acquisitions tax and stamp duty.