Part 20-1-8 Depreciatory Transactions in Group (S-621) 8.1 Section 621 is designed to counter various devices whereby groups of companies strip value out of one member’s shares into another member or members of the group and follow this by a disposal of the shares in the “stripped” company in respect of which an allowable loss is claimed. Such devices […]
Click Buy Now or FREE Trial button below to access this content.
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.