This unique and practical companion to the taxation of gifts and inheritances is structured as follows:
Part 1 – Detailed analysis of CAT, exemptions, reliefs, discretionary trust tax, valuations, probate and double taxation/international issues
Part 2 – Administration of CAT including self-assessment, ROS, Revenue audits and powers
Part 3 – Detailed case studies of real-life transactions
- Introduction to the principles, definitions and scope of CAT
- Exemptions, reliefs, discretionary trusts, probate
- CAT administration – Pay & File, payment of tax, interest and penalties
- Revenue powers
- Practical examples of transactions involving CAT
- Click here to view the Table of Contents for The Taxation of Gifts and Inheritances.
Joanne Whelan is a Tax Partner at Deloitte. She is Head of the Private Client Team and has extensive experience in advising clients on the legal and taxation implications arising on the transfer of wealth. She also advises on the tax efficient structuring of wills and trusts. Joanne is a practising solicitor, an AITI Chartered Tax Adviser (CTA) and a member of the Irish branch of the Society of Trusts and Estate Practitioners.
Ann Williams is a taxation consultant and is in private practice. She was formerly a director of KPMG’s Private Client Services practice. She has many years’ experience in estate tax planning, as well as in advising family companies and individuals on the tax issues surrounding the management and preservation of assets. Ann is co-author of the Irish Tax Institute’s publication Trust and Succession Law.
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