Ireland: Capital Gains Tax

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InDisputes – Hegarty v Revenue: High Court Overturns TAC On General Anti-Avoidance Rule
The Tax Appeals Commission (“TAC”) had determined that certain transactions entered into by the taxpayers were ‘tax avoidance transactions’ within the meaning of section 811 of the Taxes Consolidation Act (“TCA”). The High Court held that, due to errors of law, the TAC determination could not stand in respect of the substantive conclusion regarding section 811 TCA
Ireland Tax
M
Matheson
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