@misc{OfficeoftheRevenueCommissioners2021_CapitalAcquisitionsTaxCATThresholds,
  title = {Capital {{Acquisitions Tax}} ({{CAT}}) Thresholds, Rates and Aggregation Rules: {{CAT}} Groups and Group Thresholds},
  author = {{Office of the Revenue Commissioners}},
  year = {2021},
  month = jul,
  url = {https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-groups-thresholds.aspx},
  urldate = {2020-10-02},
  keywords = {Data Sources: Estate Inheritance and Gift Taxes},
  url_file = {OfficeoftheRevenueCommissioners2021_CapitalAcquisitionsTaxCATThresholds.pdf}
}

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