Ireland Tax Agency Updates Guidance on Capital Gains Tax Relief for Corporate Restructurings, Mergers

The Irish Revenue Commissioners April 22 issued Revenue eBrief No. 084/26, and updated a guidance on the capital gains tax (CGT) relief for corporate restructurings and mergers. The updated guidance clarifies that CGT relief still applies to the taxable assets of companies resident in the U.K. following the enactment of the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2020, which took effect Dec. 31, 2020. [Ireland, Revenue Commissioners, 04/22/26]

Reference: View Tax and Duty Manual Part 20-01-02. View Revenue eBrief No. 084/26. View Index.