Ireland:
Section 30 Finance Act 2017: Further Restrictions On CGT Relief
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Tax partner
John Cuddigan authored this article that discusses certain
changes in Section 30 of the Finance Act 2017. This section
introduced certain anti-avoidance provisions that will see a more
restrictive regime created for CGT business reliefs in
practice.
Read the full article here that first appeared in Irish Tax
Review, Vol. 31 No. 1 (2018) © Irish Tax Institute
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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