Revenue eBrief No. 52/17 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.
Source: Revenue Commissioners, www.revenue.ie. Copyright acknowledged.
