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Capital Acquisitions Tax Update: Finance Act 2016

Carol Hogan’s recently published overview of the changes to the current capital acquisitions tax regime effected by Finance Act 2016 including a long-anticipated restriction on the availability to taxpayers of the dwelling house exemption is available to view here.  This article first appeared in Irish Tax Review, Vol. 30 No. 1 (2017) © Irish Tax Institute.

Cormac Brennan