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Ireland: Transfer of assets abroad to spouse or civil partner

27 January 2015   (0 Comments)
Posted by: Author: Chartered Accountants Ireland
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Author: Chartered Accountants Ireland

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. 

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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.

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