Capital Acquisitions Tax (CAT) is the tax paid on gifts or inheritances.

With current tax free threshold amounts being low and the tax rate being high, it is important to plan in advance to maximise any tax exemptions and reliefs that are available to minimise the tax impact.

Succession Planning:

In the context of any plan to pass on the business is taxation. CGT would be one of the key taxes to consider. In order to maximise the exemptions and reliefs available, good forward tax planning is the key.

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