Associated companies relief (ACR) provides full relief from Irish stamp duty for transfers between group entities in certain circumstances. Section 79 of the Stamp Duties Consolidation Act 1999 (SDCA 1999) lists the full conditions of the relief, one of which is that the parties must remain associated (within the meaning of s79) after the transfer, except in certain limited instances.
To continue reading...
Members, students and subscribers of the Irish Tax Institute can login using your username and password.
For information on subscribing please contact info@taxinstitute.ie