Revenue eBrief No. 52/17

01 June 2017

Company reconstructions without change of ownership (Section 400 TCA 1997)

Tax and Duty Manual Part 12-03-04 has been updated as follows:.

  • in Section 5 to reflect changes to the appeals process introduced by Finance (Tax Appeals) Act 2015
  • in Section 6(a) to clarify the position in respect of capital allowances where a trade or part of a trade has been transferred.