Can a company have too much cash? If that question is posed to a Revenue Inspector in the context of a review of a claim for CAT Business Asset Relief, the answer may well be, yes! During the lifecycle of a company, cash generated can be used within the business to improve infrastructure, invest in improved systems, settle creditor balances, etc. However, when the cash being generated within a business is surplus to requirements, this cash can end up being regarded as “excess cash” from a Business Asset Relief perspective…