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Relief for acquisition by a company of its own shares

Capital Acquisitions Tax Guide: 2022

Author:
Denis Herlihy
Publisher:
Bloomsbury Professional
Publication Date:
June 2022
Chapter 5: Reliefs Interaction with inheritance tax Exemption relating to certain dwellings Certain dwellings – discretionary trust anti-avoidance In any claim for the exemption in relation to certain dwellings, the successor is deemed to be beneficially entitled to, or have a beneficial interest in, a dwelling house that is subject to a discretionary trust under or in consequence of a disposition made by the successor where that successor is an object of the trust. This deeming provision applies effective from 19 December 2018. Interest on tax arising from withdrawal of relief Relief for double charge arising on certain events ...

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