Share for share exchanges and the application of specific anti-avoidance legislation
Share for share exchanges and the application of specific anti-avoidance legislation The Tax Appeal Commission (“TAC”) has given a determination in a case involving share for share exchange relief (case 58TACD2025). The Appellant claimed relief from CGT on a share for share exchange under section 586 of the Taxes Consolidation Act 1997 (“TCA 1997”). […]