For several generations Ireland has played a leading role in enacting tax legislation designed to encourage business formation and to help the profitable development of business. The Irish legislature is usually quite willing to respond to changes in the business environment by adapting and amending its tax laws.
As a result the country’s business tax incentives and reliefs are frequently modified. A good example is Entrepreneur Relief from Capital Gains Tax, a summary of which is set out below, the latest version of which has been amended to make it more useful to entrepreneurs. A well-advised business will make best use of opportunities such as this. Needless to say, we aim to make sure that our clients are well-advised.
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