Dwelling House Relief

Dwelling House Relief

Dwelling House Relief allows for a residential property to be passed to an individual free of Capital Acquisitions Tax (CAT), once certain conditions have been met. Due to this relief being “used in a manner that was outside the original intention”, The Minister for...
Inheritance & Gift Tax

Inheritance & Gift Tax

Capital Acquisitions Tax (CAT) is a charge on both inheritances & gifts over certain limits. With Revenue receipts from CAT up over 65% since 2011 this area of taxation has become more and more researched when it comes to providing for your nearest and dearest, in...