What is Capital Gains Tax?

Tax on Capital Gains At its simplest, Capital Gains Tax in Ireland is a tax on gains that arises from the disposal of capital assets, for instance such as land, buildings and shares. A disposal means a transfer of ownership whether by means of a sale, gift, exchange...

Part 2: Gifts & Inheritances – a bigger tax headache?

Wills When drafting or reviewing your will, you should consider the potential exposure to Capital Acquisition Tax (CAT) for those receiving the assets. Otherwise the recipient could end up in the unfortunate position where they need to sell the asset in order to pay...