



What are the CAT implications of inheriting ESOs?
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what is capital acquisitions tax Informational
- How is the value of social media accounts or online profiles determined for CAT (if at all)?
- When is CAT due and payable?
- How are such gifts treated when calculating inheritance tax? What is the concept of "aggregation" for CAT purposes?
- How does CAT apply to property held in offshore structures? What are the reporting requirements for offshore assets under CAT?
- How is the value of antiques or furniture determined for CAT?
- How do such agreements affect CAT liability?
- What are the CAT implications of gifts or inheritances involving assets that are subject to foreign inheritance or gift tax laws? How is relief for foreign tax claimed and calculated under CAT?
- Can you nominate beneficiaries for your pension to mitigate CAT?
- How is bloodstock valued for CAT purposes?
- How is the value of the asset reduced for CAT?
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