Section 29A Temporary non-residents Can I avoid CGT through temporary non-residence? (1) This anti-avoidance rule applies where a person temporarily leaves Ireland in order to avoid CGT on the disposal of certain shares (relevant assets), the market value of which: (a) equal or exceed 5% of the company’s issued share capital, or (b) exceed €500,000. […]

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.