Revenue eBrief No. 070/20
29 April 2020
Capital Gains Tax - interests in trusts, treatment of shares and securities, etc.
The following Tax and Duty Manuals have been amended in minor respects, including the addition of brief introductions, formatting changes and updated TDM cross-referencing links:
• 19-03-03 – Interests in trusts
• 19-03-06 – Collection of tax from beneficiaries (S-574)
• 19-04-01 – Shares and Securities - Introductory
• 19-04-02 – Valuation of Shares and securities
• 19-04-04 – Shares and securities held on 6 April 1974
• 19-04-06 – Reorganisation or reduction of share capital
• 19-04-07 – Sale of Rights
• 19-04-09 – Conversion of Securities
• 19-04-10 – Company amalgamations by exchange of shares