1. Revenue Guidance
  2. Gains, gifts and inheritance
  3. Marriage settlements (pre 1 April 1975)
Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules CAT thresholds groups and amounts Note Gifts and Inheritances taken by a Spouse or Civil Partner are exempt. You do not hav...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.

Other Editions

  • Example (ingested October 9, 2020)
  • Example (ingested October 2, 2020)
  • CAT thresholds groups and amounts (ingested September 18, 2020)
  • Example (ingested May 1, 2020)
  • CAT thresholds (ingested October 11, 2019)
  • CAT thresholds (ingested August 9, 2019)