

What are the CAT implications of gifts or inheritances that are subject to conditions? How is the value of a conditional gift or inheritance determined for CAT?
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- How does CAT interact with probate tax (if applicable in other jurisdictions)?
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- How does CAT interact with other taxes, such as Capital Gains Tax?
- How are such "gifts with reservation" treated under CAT?
- What are the CAT implications of inheriting fishing rights? How are fishing rights valued for CAT purposes?
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- How is the value of livestock and farm machinery determined for CAT? What are the CAT implications of gifts or inheritances involving bloodstock with racing or breeding potential?
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- Are there any tax treaties that address CAT?
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