1. Commentary
  2. The Taxation of Capital Gains

The Taxation of Capital Gains, Finance Act 2018

9.11Participation Exemptions 9.11.1Participation Exemption – shares in subsidiaries 626B Section 626B TCA97 contains a share participation exemption, i.e., an exemption from CGT on the sale by ...
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Other Editions

  • The Taxation of Capital Gains, Finance Act 2020
  • The Taxation of Capital Gains, Finance Act 2019
  • The Taxation of Capital Gains, Finance Act 2018