Case Law

Begg MacBrearty v Stilwell (Trustee of the Croke Settlement) 1996 STC 413 considered the time that the beneficiary acquired the interest under the trust.

This appeal considered whether an individual was liable to CGT as the beneficial owner of settlement of property 10TACD2021

When a settlement arranges for successive enjoyment of property, under the pre-2009 regime, a settlement can arise and so, a disposal for CGT arises only when then a person becomes absolutely entitled to possession. O’Dwyer v Revenue [2025] IEHC 490