Irish Revenue has issued eBrief No. 030/21 concerning updated guidance on the revised entrepreneur relief for capital gains tax.

---

Revenue eBrief No. 030/21 Capital Gains Tax (CGT) Revised Entrepreneur Relief

Tax and Duty Manual Part 19-06-02b has been updated to reflect an amendment made to entrepreneur relief by section 24 of the Finance Act 2020. The requirement for an individual to h…