

What factors are considered when valuing unquoted shares for CAT?
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what is capital acquisitions tax Informational
- What are small gift exemptions under CAT?
- What are the CAT implications of gifts or inheritances involving assets that are transferred between family members for less than their full market value?
- What evidence is required to support a different valuation for CAT purposes?
- How is the value of such charitable gifts determined for CAT? What are the CAT implications of inheriting a business as a sole trader?
- What are the CAT implications of setting up a trust in your will?
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- How is volatility considered in CAT valuation?
- What are the CAT implications of surrenders of life policies before death?
- What are the CAT implications of gifts or inheritances involving assets that are transferred subject to a foreign tax liability? How is relief for foreign tax claimed under CAT
- Who is the accountable person for CAT in a bare trust situation?
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