


How does CAT apply to settled property where the disponer is deceased?
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what is capital acquisitions tax Informational
- Are there any specific CAT reliefs for such situations?
- Who is liable for CAT on gifts or inheritances of Irish property by non-residents?
- What are the CAT implications of inheriting digital assets and NFTs?
- Who is the accountable person for CAT in such situations?
- What is the process for appealing a CAT assessment?
- What are the CAT implications of creating a settlement during your lifetime? What are the CAT implications of being a beneficiary of a discretionary trust?
- What are the CAT implications of gifts or inheritances involving assets that are transferred to a trust that is subject to foreign law?
- What are the CAT implications of gifts or inheritances involving assets that are sold shortly after being received? Is the sale price relevant for CAT valuation?
- What are the CAT implications of gifts or inheritances involving assets that are subject to rapid technological obsolescence?
- How are these treated under Irish CAT law? What are the CAT implications of gifts or inheritances involving Sharia-compliant financial instruments?
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