NoRegretsCoyote
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This Tax Appeals Ruling may be relevant.
As I read it, one spouse transferred their share of the ownership of a property to the other, and as a result Revenue successfully got a clawback of the Section 23 relief granted to date.
This would tend to support @Gordon Gekko 's view that contractual transfers between spouses have meaningful effects when it comes to tax.
As I read it, one spouse transferred their share of the ownership of a property to the other, and as a result Revenue successfully got a clawback of the Section 23 relief granted to date.
This would tend to support @Gordon Gekko 's view that contractual transfers between spouses have meaningful effects when it comes to tax.