1. Commentary
  2. The Taxation of Gifts and Inheritances

The Taxation of Gifts and Inheritances, Finance Act 2019

13.6General Anti-Avoidance TCA 1997 s811A Ireland has had general anti-avoidance rules since 1989. The purpose of the legislation is to grant the Irish Revenue the right to cancel any tax advantag...
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Other Editions

  • The Taxation of Gifts and Inheritances, Finance Act 2019
  • The Taxation of Gifts and Inheritances, Finance Act 2012