The Law and Practice of Irish Stamp Duty, Finance Act 2024

24.3Distributions in the Course of a Liquidation1 Once a company enters liquidation (whether compulsorily or voluntarily), it ceases to be the beneficial owner of its assets. Although the legal t...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If you do not have an account, then please read the Help page for information on how to obtain access.