On budget day, 8 October 2019, Paschal Donohoe introduced a piece of anti-avoidance legislation which passed through the houses of the Oireachtas without debate. The legislation was aimed at increasing the amount of stamp duty collected on the reorganisation of company shares. When shares change hands, a document called a stock transfer form is usually written up containing the names of the buyer, the seller as well as the number of shares being traded and the sales price. This form is used by the relevant company to update its register of shareholders to record the name of the new shareholder. …

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