Section 30 Finance Act 2017: Further Restrictions On CGT Relief

Author:Mr John Cuddigan
Profession:Ronan Daly Jermyn
 
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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...

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