Revenue eBrief No. 108/22 – Capital Acquisitions Tax Manual Part 19: Miscellaneous updated
Revenue eBrief No. 108/22 13 May 2022 Capital Acquisitions Tax Manual Part 19: Miscellaneous updated Capital Acquisitions Tax Manual Part 19 contains guidance on certain miscellaneous matters. It has been updated by the addition of a new part 19.21, which sets out the CAT treatment applying where trustees pay, out of the capital of a life interest trust, the […]
