The Law and Practice of Irish Stamp Duty, Finance Act 2013

25.5Appointments of Trust Property An appointment of cash from a trust will not attract stamp duty. An appointment by trustees of trust property to a beneficiary equiv­alent to the benefit he is e...
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.