1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

15.2Payment of Tax and Interest 15.2.1Tax CATCA 2003 s117 CAT is under the care and management of the Revenue Commissioners. CATCA 2003 s51(1) CAT is payable on the valuation date. The actual pay...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012