Full coverage: CGT

A €2.2m dispute between a company founder and the Revenue Commissioners has shed light on how minority discounts apply to share-based transactions.

A battle between a businessman and the tax authority has clarified case law on convertible loans and CGT losses.

Papers released by the Tax Strategy Group examine options to reduce the burden of capital gains tax on entrepreneurs. While they rule out a headline rate cut, there are other ideas on the table.

Despite persistent calks from the Irish business community for a reduction in CGT, successive governments have failed to act. The Tánaiste has pointed towards reform of the system, but he must now convince the Green Party to get on board.