Capital Acquisitions Tax Consolidation Bill 2002

Public bill · Government · Introduced

The proposed law would bring Ireland’s rules on tax paid on substantial gifts and inheritances into one up-to-date framework, replacing scattered earlier laws. It would set rules for valuing property, taxing discretionary trusts, reporting and paying tax, appeals, and preventing avoidance through companies or arrangements involving gifts. It would also preserve or organise important exemptions and reliefs, including those for spouses, homes, farms, businesses, charities and heritage property, making the system easier to understand and administer.

Formal long title

Bill entitled an Act to consolidate enactments relating to capital acquisitions tax

Last updated 12 April 2018