


Are gifts made within a certain period before death treated differently for CAT? What are the implications of domicile and residency for CAT?
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what is capital acquisitions tax Informational
- How are these valued and reported for CAT?
- What are the CAT implications of gifts or inheritances involving assets that are transferred with a guarantee or indemnity? How does the guarantee or indemnity affect CAT liability?
- What are the CAT implications of gifts or inheritances to clubs or societies? Who is the accountable person for CAT when the beneficiary is a club or society?
- What are the CAT implications of gifts or inheritances that are made in consideration of marriage?
- Who is liable to pay CAT?
- What are the CAT implications of lifetime gifts made within seven years of death?
- How are the subsequent transfers or distributions from the SPV treated for CAT?
- What are the CAT implications of gifts or inheritances that are subject to a life interest?
- How does CAT apply to other forms of employee benefits? What are the CAT implications of cryptocurrency?
- How is personal goodwill or reputation valued for CAT purposes (if at all)?
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