Revenue eBrief No. 115/23 – Capital Acquisitions Tax Manual – Part 05 Discretionary Trust Tax
Revenue eBrief No. 115/23 16 May 2023 Capital Acquisitions Tax Manual – Part 05 Discretionary Trust Tax Capital Acquisitions Tax Manual Part 5 – Discretionary Trust Tax – provides guidance on the charges that apply to discretionary trusts. It has been amended in: paragraph 5.1 to clarify that the definition of a discretionary trust for CAT purposes differs from and […]
