Revenue eBrief No. 055/23

13 March 2023

Capital Acquisitions Tax Manual – Part 12 Business Relief

Capital Acquisitions Tax Manual – Part 12 Business Relief – provides general guidance on the relief from capital acquisitions tax that is available in respect of business property.  The manual has been updated in paragraph 12.7.1 to include guidance on a temporary concession that applied in relation to the relief while COVID-19 restrictions were in place.

Capital Acquisitions Tax Manual – Part 12 Business Relief – provides general guidance on the relief from capital acquisitions tax that is available in respect of business property.  The manual has been updated in paragraph 12.7.1 to include guidance on a temporary concession that applied in relation to the relief while COVID-19 restrictions were in place.