Section 28 Taxation of capital gains and rate of charge What is capital gains tax? (1) Capital gains tax (CGT) is charged on capital gains, i.e., when a person makes a chargeable gain on a disposal of an asset. For an Irish resident, assets means means worldwide assets: Turner v Follett,  STC 148. What […]
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.