Tax and Companies Act 2014

Aug 19, 2019

Revenue has created a new Tax and Duty manual to give guidance in relation to tax matters arising from the Companies Act 2014.  The guidance has a particular focus on tax matters arising from mergers and acquisitions.

The Companies Act 2014 came into effect on 1 June 2015 and made provision, among other things, for new company types in Ireland as well as including procedures for company reorganisations.