1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

2.7Temporary Residents CATCA 2003 s6(4) and s11(4) In relation to non Irish domiciled persons moving to Ireland, CATCA 2003 s6(4) and s11(4) contain special rules to prevent a charge to CAT arisin...
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Other Editions

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