Revenue eBrief No. 159/22 – Section 701, transfer of shares held by certain societies to society members
Revenue eBrief No. 159/22 08 August 2022 Section 701, transfer of shares held by certain societies to society members Tax and Duty Manual Part 25-01-04 has been updated to remove previous guidance regarding ‘patronage shares’. This removal reflects Revenue’s acceptance that shares issued by a co-operative at a value less than market value to members arising from […]
