Irish Revenue has issued eBrief No. 030/25, announcing updates to Tax and Duty Manual Part 08-02-01 - Charges on income for Corporation Tax purposes, including a new section 4.6 concerning the dissolution of companies. --- 4.6 Dissolution of a company Companies need to consider how the dissolution of a company as part of a merger or division may impact on a claim for interest relief under section 247 TCA and, whether that event will trigger a recovery of capital under section 247 or section 249. The investing company must satisfy the requirements of section 247 and, specifically the conditions specified...