1. Revenue Guidance
  2. Gains, gifts and inheritance
  3. Capital Acquisitions Tax (CAT) exemptions
Exemption of certain inheritances taken by parents An inheritance taken by a parent from a child is exempt from Capital Acquisitions Tax (CAT) if: that child took a non-exempt gift or inheritanc...
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Other Editions

  • Exemption of certain inheritances taken by parents (ingested November 12, 2021)
  • Exemption of certain inheritances taken by parents (ingested October 22, 2021)
  • Exemption of certain inheritances taken by parents (ingested September 18, 2020)
  • Exemption of certain inheritances taken by parents (ingested June 12, 2020)
  • Exemption of certain inheritances taken by parents (ingested May 29, 2020)
  • Exemption of certain inheritances taken by parents (ingested April 17, 2020)
  • Exemption of certain inheritances taken by parents (ingested April 5, 2019)
  • Exemption of certain inheritances taken by parents (ingested January 25, 2019)
  • Exemption of certain inheritances taken by parents (ingested November 30, 2018)
  • Exemption of certain inheritances taken by parents (ingested March 16, 2018)