View all the services available for students of the Institute
Study with us
View member services
Services to support your business
Revenue has updated the Stamp Duty Manual which provides guidance on the exemption from stamp duty on conveyances and transfers of property between associated companies. The exemption is provided under section 79 SDCA 1999 and is generally referred to as “associated companies relief”.
The manual has been updated to clarify the treatment that may apply in the case of a merger of a trade where the transferred property comprises trading assets, such as inventory, which are naturally utilised during the course of the trade within the two-year holding period (section 5.3.1). The manual has also been revised and refreshed throughout.
LOADING...