

How is the value of such charitable gifts determined for CAT? What are the CAT implications of inheriting a business as a sole trader?
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- What are the CAT implications of gifts and inheritances from cousins and other relatives? What are the CAT thresholds and rates for cousins and other relatives?
- What are the CAT implications of bankruptcy? How are gifts and inheritances treated in bankruptcy proceedings?
- Are there any specific CAT reliefs for such situations?
- What are the CAT implications of gifts or inheritances involving assets that are transferred as part of a winding up of a company?
- Who is the accountable person for CAT when the beneficiary is an unincorporated association?
- What are the CAT implications of gifts or inheritances received in foreign currency?
- What are the CAT implications of gifts or inheritances involving aquaculture licenses or permits?
- How is CAT paid? What are the consequences of failing to pay CAT on time?
- What are the rules regarding foreign property and CAT? How does CAT apply to trusts and settlements?
- Who is liable for CAT on gifts made under a power of attorney?
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