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Revenue eBrief No. 076/20

06 May 2020

Capital Gains Tax - rate of charge, annual exempt amount, computation of companies' chargeable gains etc.

The following Tax and Duty Manuals have been amended in minor respects, including the addition of brief introductions and formatting changes:

In addition to these amendments:

  • a reference to Exit Taxation at 12.5% as an exception to the general rate of charge has been added in TDM Part 02-03-01a
  • TDM Part 19-07-02a has been updated for the Finance Act 2018 amendment which extended the transfer of a site to a child relief to that child's spouse or civil partner.

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