1. Revenue Guidance
  2. Gains, gifts and inheritance
  3. Capital Acquisitions Tax (CAT) exemptions
Exemption on transfers between spouses or civil partners If you receive a gift or an inheritance from your spouse or civil partner, that gift or inheritance is exempt from Capital Acquisitions T...
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Other Editions

  • Exemption on transfers between spouses or civil partners (ingested March 11, 2022)
  • Exemption on transfers between spouses or civil partners (ingested December 17, 2021)
  • Exemption on transfers between spouses or civil partners (ingested October 22, 2021)
  • Exemption on transfers between spouses or civil partners (ingested April 9, 2021)
  • Exemption on transfers between spouses or civil partners (ingested September 18, 2020)
  • Exemption on transfers between spouses or civil partners (ingested August 28, 2020)
  • Exemption on transfers between spouses or civil partners (ingested July 25, 2020)
  • Exemption on transfers between spouses or civil partners (ingested June 12, 2020)
  • Exemption on transfers between spouses or civil partners (ingested May 29, 2020)
  • Exemption on transfers between spouses or civil partners (ingested April 24, 2020)
  • Exemption on transfers between spouses or civil partners (ingested May 24, 2019)
  • Exemption on transfers between spouses or civil partners (ingested January 25, 2019)
  • Exemption on transfers between spouses or civil partners (ingested November 30, 2018)
  • Exemption on transfers between spouses or civil partners (ingested March 9, 2018)