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 CAT charged on the taxable value of the life interest on behalf of the life tenant.