Revenue C.A.T Guidance - Gifts to children

1dave123

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Interesting read

[broken link removed]

Guide is attached (hopefully)
 

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  • cat-treatment-receipts-by-children.pdf
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If gifted amount is under threshold, should it be declared? If so; whats the procedure?
What form should i submit?
 
A CAT return does not need to be made until you reach 80% of the threshold for any class (cumulatively)
 
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