1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2012

14.1Broad Outline Disposals of certain Irish assets (the specified assets) are within the charge to Irish CGT regardless of the residence or ordinary residence of the person making the disposal. A...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2012
  • The Taxation of Capital Gains, Finance Act 2010
  • The Taxation of Capital Gains, Finance Act 2008