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Irish Revenue Issues eBriefs on Associated Companies Relief from Stamp Duty on Transfers and Treatment of Capital Losses

|Approved Changes|Ireland
Ireland

Irish Revenue has issued eBrief No. 122/20 on amendments to the stamp duty tax and duty manual on associated companies relief, which clarifies certain conditions and Revenue practices. The relief is provided in the form of a stamp duty exemption 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.

Irish Revenue has a…

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