Tax Implications of Appointing Receivers

The documents below are a response to the joint Department of Finance and Revenue Commissioners public consultation on the initiated by the Minister for Finance, Mr Michael Noonan T.D. in July 2012.

The documents set out a possible way forward in relation to the direct tax aspects of receiverships, having regard to the feedback received from respondents to the original consultation.

Interested parties are asked to provide their views on the merits of the proposed approach outlined in the document, on the accompanying draft of the legislation underpinning the approach prepared in-house by Revenue and on the further set of consultation questions.

Consultation Period: 8 July to 16 August 2013

Tax Implications of Appointing Receivers
Revenue Response
Appendix 1
Appendix 2
Appendix 3
Appendix 4
Appendix 5

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