01 901 2014
April 2019


In this blog piece, StudyOnline.ie taxation lecturer for ACCA and CPA, Teresa Hegarty, discusses the issue of Wasting Assets for Capital Gains Tax purposes.   What is a Wasting Asset? A wasting asset (or wasting chattel) is an asset which has a predictable life not exceeding 50 years, for example – Livestock, Bloodstock, Private Motor...
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