Ireland's Department of Finance has issued a release on the commencement of the Relief for Investment in Innovative Enterprises, known as Angel Investor Relief, on 1 March 2025. The scheme provides Capital Gains Tax (CGT) relief through a reduced CGT rate for individuals (16%) and partnerships (18%) investing in innovative start-up SMEs. The reduced CGT rate is available on a gain up to a maximum of twice the value of the investor’s initial investment. Irish Revenue has also announced new guidance on the scheme through eBrief No. 054/25. --- Revenue eBrief No. 054/25 Guidance on Relief for investment in innovative...