In eBrief No. 06/2015 Revenue has clarified the application of the CGT anti-avoidance measure in cases where an individual transfers their asset situated abroad to their spouse or civil partner under a legal separation, divorce or dissolution of civil partnerships.
This article first appeared on charteredaccountants.ie.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.
MINIMUM REQUIREMENTS TO REGISTER
The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.