Part 20-1-10 Company Ceasing to be Member of Group (S-623) Last updated July 2015 10.1 Section 623 prevents the avoidance of tax on capital gains by a company transferring assets with a built-in gain to a newly formed subsidiary company and then disposing of the shares in that company in circumstances in which no liability, or a reduced […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.