Restructuring of Onerous Lease Arrangements

Traditionally, Irish investors have acquired and held commercial property personally, rather than through companies. This has included cases where the investment property is used in a trade carried on by the investor’s private company. Typically in such cases the property …

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Budget 2013 – The Tax Changes.

Budget 2013 measures were widely leaked in the past week, and the Minister’s announcements contained few surprises. This brief update focuses on the tax changes and indicators for future tax policy, as they affect Irish family and entrepreneur led businesses, …

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