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Revised Entrepreneur Relief

Heisenburg81 · 2017-02-16 21:13:07

Is it within allowable practice to liquidate a company now and avail of the 10% CGT rate and then start the same trade through a new company?

16-02-2017 09:13PM

#1

Heisenburg81

Closed Accounts Posts: 322 ✭✭

Join Date: December 2016

Posts: 187

Is it within allowable practice to liquidate a company now and avail of the 10% CGT rate and then start the same trade through a new company?

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Comments

#2 16-02-2017 10:14PM

Lockedout2

Registered Users, Registered Users 2 Posts: 402 ✭✭

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Check out anti avoidance for ceasing and restarting a company. Seeks to treat the first as a distribution and subject to income tax.

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#3 17-02-2017 09:07AM

Heisenburg81

Closed Accounts Posts: 322 ✭✭

Join Date: December 2016

Posts: 187

General anti - avoidance? Can't locate specific sections..

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#4 17-02-2017 07:16PM

dogsears

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Join Date: July 2012

Posts: 532

Section 817. Directed very much towards this type of dodge.

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