Course Summary

Duration1 hour

PresenterUna Ryan

Course Details

  • Commercial Reasons
  • Tax Issues on a Restructuring
  • Intra-Group Transfer of Assets
  • Case Studies
  • Share Buyback – ‘Trade Benefit’ Test
  • Share for Share – Two Party Swap
  • Reliefs – Capital Gains Tax (CGT)
  • Proportionality Test
  • Clawback of relieve from CGT – S625 TCA 1997
  • Stamp Duty Relief
  • Clawback
  • Share for Share – Three Party Swap
  • CGT Relief for Shareholders – S587 TCA 1997
  • Revenue stance on s615 TCA 1997
  • Stamp Duty Relief on 3 Party Swap
  • Distributable Reserves
  • Participation Exemption

Presenter: Una Ryan – Grant Thornton