Revenue eBrief No. 163/22 – Capital Acquisitions Tax Manual Parts 7 and 25 – Limited Interests and Rights of Residence
Revenue eBrief No. 163/22 01 September 2022 Capital Acquisitions Tax Manual Parts 7 and 25 – Limited Interests and Rights of Residence Capital Acquisitions Tax Manual Part 7 provides guidance on the CAT treatment that applies where a limited interest, such as a life interest, is terminated early. The manual has been expanded to include general guidance […]
