Capital Taxes Fundamentals (CTA manual)
11.2.Outline how certain reliefs apply for married couples/civil partners
11.2.1.Annual exemption [s601]
Each spouse/civil partner is entitled to his or her annual exemption of €1,270. As outli...
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.