Irish Revenue Updates Guidance on CGT Relief on a Company Reconstruction or Amalgamation

Irish Revenue has issued eBrief No. 084/26 on updated Guidance on CGT Relief on a Company Reconstruction or Amalgamation

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Revenue eBrief No. 084/26 Company reconstruction or amalgamation: transfer of assets (section 615)

Tax and Duty Manual Part 20-01-02 provides guidance on the operation of relief from CGT on a company reconstruction or amalgamation, as provided for in section 615 of the Taxes Consolidation Act 1997.

The manual has been updated as follows:

• To reflect that the reli…