Case Law

Whether the transfer of rights attaching to a class of shares to another class of shares was chargeable to income tax as a distribution 24TACD2018

Appeal against a Revenue Income Tax assessment arising from the disposal of shares in a close company to another close company wholly owned by a relative. 48TACD2023

Appeal against Revenue assessments to Income Tax in a situation where Revenue contested the valuation of goodwill transferred from a sole trader to an incorporated company. 63TACD2024