Transcription of Disposals within family of business or farm - Revenue
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Disposals within family of business or farm - Revenue
Tax and Duty Manual part 19-06-03bThe information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every within family of business or farmPart 19-06-03bThis document should be read in conjunction with section 599 of the Taxes Consolidation Act 1997 Document last reviewed December 2019 Table of ContentsExecutive Amount of Meaning of child for the purposes of this An exchange or part -exchange of Certain Disposals of shares or and Duty Manual part 19-06-03b2 Executive summarySection 599 gives relief from capital gains tax on the disposal by an individual, who has attained 55 years of age, of certain business or agricultural assets where such disposal is to a child of the individual or of that individual s civil partner.
Tax and Duty Manual Part 19-06-03b 1 Disposals within family of business or farm Part 19-06-03b This document should be read in …
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