A gift or inheritance is within the charge to Capital Acquisitions Tax if:
- Ìý
•ÌýÌýÌýÌý either the disponer or the beneficiary is Irish resident or ordinarily resident, or
- Ìý
•ÌýÌýÌýÌý if the subject of the gift
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:18