Taxable value of a gift or inheritance
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Exemption of certain transfers by qualified cohabitants
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Overpayment of Capital Acquisitions Tax (CAT)
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Surviving Spouse or Surviving Civil Partner Relief
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Filing obligations for disponers
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Exemption for a dwelling house
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Exemption for a dwelling house
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Qualifying conditions for a gift or an inheritance before 25 December 2016
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Qualifying conditions for a gift or an inheritance before 25 December 2016
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Qualifying conditions for a gift on, or after, 25 December 2016
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