Capital Acquisitions Tax Consolidation Act 2003 section 110

Court to provide for payment of tax

Section 110 requires courts administering property that is chargeable to Capital Acquisitions Tax to provide for the payment of any outstanding tax and interest from that property.

• Where a court is administering property that is subject to CAT, it must ensure that any unpaid tax and interest are paid to Revenue from property under its control.
• The court's obligation applies to any property chargeable with tax that is in the possession or control of the court during the legal proceedings.
• Despite the court's duty, the accountable person remains responsible for delivering proper returns and ensuring that the tax is paid, including making provision for tax in any court order.
• If the court fails to provide for the tax for any reason, the accountable person remains personally liable to account for the payment of tax to the Revenue Commissioners.