Revenue eBrief No. 055/23 – Capital Acquisitions Tax Manual – Part 12 Business Relief

Revenue eBrief No. 055/23 13 March 2023 Capital Acquisitions Tax Manual – Part 12 Business Relief Capital Acquisitions Tax Manual – Part 12 Business Relief – provides general guidance on the relief from capital acquisitions tax that is available in respect of business property.  The manual has been updated in paragraph 12.7.1 to include guidance […]