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Capital acquisitions tax guidance updated for Finance Act 2024

Jan 13, 2025

Revenue has published updated Capital Acquisitions Tax Manuals to reflect the following Finance Act 2024 amendments:

  • Reporting requirement in relation to gifts in respect of certain loans to include certain low-interest loans with effect from 1 January 2025, and
  • Capital acquisitions tax exemptions to include certain ex-gratia payments made under the cervical check non-disclosure ex-gratia scheme and payments made under phase 1 of the Stardust ex-gratia payment scheme.

 

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