Capital Acquisitions Tax occurs when an individual receives an inheritance or a gift.  Normally CAT would be a consideration for individuals when preparing their wills, as they will want to minimise the tax liability that their relatives are likely to face.

Although there are a number of reliefs available to reduce or minimise any tax payable such as Business Relief, Agricultural Relief, and Favourite Nephew Relief, they are subject to certain conditions which need to be considered when planning for your future.

We can advise on the CAT implications of any transactions that you may have in mind, and also provide guidance on the best way to structure your affairs.

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