01 901 2014
April 15, 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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