Revenue Note for Guidance

The content shown on this page is a Note for Guidance produced by the Irish Revenue Commissioners. To view the section of legislation to which the Note for Guidance applies, click the link below:

Revenue Note for Guidance

267V Transactions to avoid tax


This an anti avoidance provision.


The new legislation will not apply to a transaction unless it is undertaken for bona fide commercial reasons and does not form part of any arrangement for the avoidance of a tax liability. All taxes are covered by this provision including Stamp Duty, VAT and Capital Acquisitions Tax.

Relevant Date: Finance Act 2021