I Stock 1159310881
Tax 17 01 2024

Mandatory Tax Filing Requirements in respect of Loans from Close Relatives

From 1 January 2024 a new mandatory filing obligation is imposed on the recipients of certain loans from close relatives. The new provision does not only apply to new loans made since that date but can also apply to existing loans. In this insight, Eoin Tobin and Ellen Mulcahy Roche of RDJ’s Taxatio...

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