Revenue eBrief No. 178/24

27 June 2024 

Capital Gains Tax (CGT) - Disposals of business or farm on “retirement” (S598 TCA 1997)

Tax and Duty Manual Part 19-06-03 - Disposals of business or farm on “retirement” (S598 TCA 1997) - has been updated as follows:

  • To reflect Finance (Covid-19 and Miscellaneous Provisions) Act 2022 changes.
  • To reflect Finance (No. 2) Act 2023 changes.
  • To remove content no longer relevant.
  • To update examples.