succession planning Ireland

  • Gifting a site or property to a child may seem straightforward, but the tax implications can be anything but. From CGT relief and CAT exposure to Stamp Duty, lender requirements and the Vacant Property Refurbishment Grant, careful planning before the transfer takes place can make a significant difference to the overall outcome. Read more

  • What happens when a shareholder in a private company dies? Many family and owner-managed businesses have never properly considered what happens to the shares, whether the surviving family can access cash, or the potential CAT and tax consequences that can arise. This article explores shareholder agreements, share buy-backs, family protection arrangements, and the special valuation… Read more