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When is the date of disposal of an asset for CGT purposes?30 April 2025 - 14:10When is the date of disposal of an asset for CGT purposes? The recent Court of Appeal decision in Sean Flaherty v. The Revenue Commissioners has significant implications for tax advisors, particularly regarding the interpretation of the “date of disposal” for Capital Gains Tax (CGT) purposes. This case highlights the importance of understanding contract conditions […]
Taking a tax appeal3 March 2025 - 14:47Navigating the tax appeal process in Ireland can seem daunting, but understanding the steps…
Minority discounting for share transfers13 February 2025 - 13:27In an interesting decision (198TACD2024), the Tax Appeals Commission has ruled in favour of a taxpayer quashing an assessment to capital gains tax (CGT) in the amount €2,220,625. The case revolved around the gift of shares in a company and the application of a minority discount in the valuation of the shareholdings. Case Background The […]
