Case Law

A tax appeal concerning the availability of sub-sale relief. 67TACD2020

This case considered sub-sale relief in the context of a conveyance of a property by a trust where the interest of the original trustee who contracted to purchase the property, had ceased. Yesreb Holding Limited v Revenue Commissioners [2021] IEHC 317

Whether a taxpayer was entitled to sub-sale in relief in accordance with section 46 SDCA 1999, and if not, the extent to which the sub-purchaser was liable for stamp duty. Yesreb Holdings Ltd v Revenue [2022] IECA 127