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Taxation Implications

This section points out some of the taxation implications when closing or selling a business.


Scope of Capital Gains Tax

This section details who is chargeable to Capital Gains Tax in Ireland.

Development Land

This document contains an overview of  Development Land.

Disposal of a business or farm (outside of family)

This document details of Capital Gains Tax (CGT) payable by the vendor of a business or farm.

Capital Gains Tax A Self Assessment Tax

This document outlines   Capital Gains Tax 

Stamp Duty Relief on the Transfer of Land to Young Trained Farmers

This document contains a description of the Stamp Duty relief available on the transfer of land to young farmers. The details of who is eligible and how to apply are included.

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