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
Pay online now
Please note that this course is equal to one hour of CPD
Add to cart / basket
Click on the Buy Now or Add to Cart button above to make your purchase via credit or debit card. Your payment will be collected securely via PayPal. Please note that a PayPal account is NOT required to process your payment (simply click on the option to pay via credit or debit card). No surcharge will be levied on card payments for purchases. You will automatically be emailed a receipt after your purchase.
Pay by invoice and bank transfer
If preferred you can pay via bank transfer (BACS / EFT / Online banking).
Please complete the form below and we will send you an invoice with our bank details.
Other relevant information
View cart or checkout
If using our shopping cart, you can view the cart and checkout here.
You will receive 3 or 12 months (depending upon your chosen option) unlimited free access after payment of a one off registration fee.
Length of courses
Each course takes approximately 4 hours to complete.
Once you've completed the course you will be able to claim 4 verifiable CPD hours, if required. CPD points are claimed by the registered user, who can be someone different to the person who pays if required.
VAT will be calculated and added automatically during the checkout process (and before any payment is taken) based on your location.
VAT is applicable at the prevailing rate for customers within the EU. VAT will be added during checkout at the rate applicable to your Country. For customers outside the EU, where UK VAT is non-applicable, the checkout will automatically detect your location and VAT will not be added.
For customers in the Channel Islands please contact us in advance of purchase.
You will be emailed instructions of how to access your course and an activation code within one working day, usually a few hours.
Do you wish to pay in a different currency?
Simply email email@example.com with a list of the courses you wish to purchase and your chosen currency and we will send you an invoice in your desired currency.
Any more questions?
For any questions, please see our frequently asked questions or send an email to firstname.lastname@example.org