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Capital Acquisitions Tax Guide: 2022

Denis Herlihy
Bloomsbury Professional
Publication Date:
June 2022
Chapter 9: Payment and Compliance Delivery of return by donee Payment of tax by instalments and transfer of securities Payment of tax by instalments in respect of business and agricultural property Capital acquisitions tax return 80% limit Self-assessment discretionary trust tax Secondary accountability Delivery of statement and production of evidence Additional returns Payment of tax Assessments 4-year time limit on enquiries, assessments and repayments Interest on late payment of tax Interest on late payment of discretionary trust tax Surcharge for undervaluation of property Securities which qualify for acceptance in payment of inheritance tax Time limit for enquiries ...

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