Capital Acquisitions Tax in Ireland

Online Course on Capital Acquisitions Tax

This short course provides an introduction to Capital Acquisitions Tax – from the basics of what the tax is, when it applies and how it is calculated to the more complex rules for shares in private companies, gifts and inheritance with contingency attached, dwellings and business assets exemptions and guidelines for what happens with discretionary trusts.

The course contains one module which covers the following topics:

* What is Capital Acquisitions Tax?
* How does CAT affect inheritances and gifts?
* How is taxable value calculated?
* What relationship exemptions are there?
* Exemptions from CAT on transfer of certain dwellings
* Business relief
* Agricultural relief
* Other main exemptions
* Administration of CAT
* Anti-avoidance measures
* What happens if a gift or inheritance is limited or has a contingency attached?
* What happens with discretionary trusts?
* What other things do I need to be aware of?

The course is completed with a 12-question assessment to test the learner’s understanding and knowledge of the content. In total, the course takes around one hour to complete.

Financial Briefing: Basics of Capital Acquisitions Tax (CAT) is updated to reflect the provisions of FA 2011 and prior Finance Acts (in particular FA 2008 (No 1), FA 2008 (No 2) and FA 2009).

Target audience for Capital Acquisitions Tax in Ireland

Accounting and finance professionals in practice and in industry.

Register now for free module

To purchase a course or to try a free module please register. Registration is free and there is no obligation to purchase. Just click the button below:

Please review our Frequently Answers Questions (FAQs) for answers to the most common questions we receive (opens in a new window).

Buy Capital Acquisitions Tax in Ireland Online Course

Register for a free demonstration.

Pay online
Purchase the course now for £25 (+VAT*) using Google Checkout**

Pay by phone, email or invoice

Alternatively, you can pay by phone (+44 (0) 207 193 1920), email enquiries@financialfluency.co.uk, or invoice, if required.

Access

You can access each course as many times as needed for 12 months from the date of first access.

Length of courses

Each course takes approximately 1 hour to complete.

CPD points

Once you’ve completed the course you will be able to claim 1 verifiable CPD hour, if required.

*VAT

VAT is applicable at the prevailing rate for UK customers. For customers outside the UK, where UK VAT is non-applicable, the checkout will automatically detect your location and VAT will not be added.

**Google Checkout

It’s quick and easy to register with Google Checkout. We chose Google from the hundreds of alternative payment systems on the web as it was a trusted secure brand and simple to use. Click here for more information on Google Checkout.

Receipts

You will automatically be emailed a receipt after your purchase. You can also logon to Google Checkout anytime for a record of your purchases or to print further copies of receipts.

Any more questions?

For any questions, please see our frequently asked questions or send an email to support@financialfluency.co.uk.