eBrief No. 217/20 – Capital Acquisitions Tax – valuation date, contingent events and qualifying expenses of incapacitated persons
Revenue eBrief No. 217/20 02 December 2020 Capital Acquisitions Tax – valuation date, contingent events and qualifying expenses of incapacitated persons The Capital Acquisitions Tax Manual has been amended as follows: A new paragraph 8.2.2 has been added to Part 8 to provide guidance on determining the valuation date where a benefit transfers on a death but not as […]
