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You are here: Home » Tax guides » Capital acquisitions tax guides » Pension benefits

CAT GUIDES

Agricultural reliefAnnuityBusiness reliefCAT/CGT creditCertain SecuritiesCharitiesChild – inheritance exemptionCompany dispositionsContingenciesDamagesDate of gift/inheritanceDisclaimerDisponerDouble taxation reliefDwelling house exemptionEnlargement of interest in propertyFamily financial assistanceFavourite nephew reliefGift-splittingHeritage propertyIncapacitated personsInland Revenue AffidavitInstalment paymentsInsurance policiesLimited interestsLottery winningsMarried personsPension benefitsPower of appointmentPower of revocationPrior tax on same eventRight of residenceSelf-assessmentSelf-made dispositionSmall giftsSuccession lawTax paid by disponerTaxable benefitTaxable valueUnit trust holdingsValuation dateValuation of private company shares

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