The Lowdown: capital gains tax

What transactions qualify and what relief is available?

3rd January, 2016
Declan Lynch is managing director of Wetworth

Entrepreneurs are at the helm of an estimated 200,000 small and medium-sized enterprises in Ireland. SMEs are the largest source of employment in Ireland with an estimated two thirds of the private sector workforce employed in the sector, and generate just over half the state’s annual turnover. Given their importance to the Irish economy, it is critical that entrepreneurs are incentivised to continue to invest in Irish SMEs.

Capital gains tax (CGT) entrepreneur relief...

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