Irish Revenue has issued eBrief No. 173/24 concerning updates to the Tax and Duty Manual on the so-called 'associated companies relief' from stamp duty on conveyances or transfers of a beneficial interest in property between associated bodies corporate. The update concerns exceptions to clawback of the exemption where the transferor and transferee cease to be associated within a period of 2 years of the date of execution of the instrument for the conveyance or transfer. In particular, updates are made to clarify alternative conditions for the exceptions to clawback where the transferor and transferee cease to be associated. The alternative...