As you may be aware the due dates for payment of Capital Gains Tax (CGT) are as follows:
Please note that a disposal for CGT purposes takes place when the terms of a sale or gift are agreed.
The rates of Capital Acquisitions Tax and Capital Gains Tax increased to 33% from 30% from 5 December 2012.
For more information visit - http://www.revenue.ie/en/tax/cgt/cgt-faqs.html
Sarah Dunne is Audit Manager in OSK.
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