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.