Irish Revenue has issued eBrief No. 082/21 concerning updated guidance on the stamp duty exemption (known as associated companies relief) where property is transferred between two companies whose association is so close that the transfer is effectively little more than a change in the nominal ownership of the property, with the underlying control remaining the same.
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Revenue eBrief No. 082/21 Stamp duty: associated companies relief
The Tax and Duty Manual (TDM) on associated companies…