By Caroline Browne, Partner Capital Acquisition Tax is a tax which can arise where a beneficiary receives an inheritance or where a beneficiary receives a gift of property, money etc. The beneficiary receiving the inheritance or the gift is responsible for paying the Capital Acquisition tax. There are also a no of reliefs from this … Continue reading Capital Acquisitions Tax – Agricultural Relief as defined in section 89 of the Capital Acquisitions Tax Consolidation Act 2003.