Family businesses and golden shares

Michael Gaffney of KPMG shares his views on the tax issues facing family businesses from his book, Tax Advice for Irish Family Businesses.

11th December, 2011
Family businesses and golden shares
Tax Advice for Irish Family Businesses.

Over the last couple of years, a lot of the large to medium-sized family businesses in Ireland have changed hands. They have not been sold, but have moved to the next generation.

The reasons are simple enough. There is a generation of business owners at or around retirement age (and this could be anything from 50 to 90), with the next generation ready to take ownership, and usually management control, of the business. Valuations of...

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