FredBloggs
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[broken link removed]?Most shares in Ireland are administered by Computershare or (the other one whose name escapes me?).
There may also be a small registrar/stock market fee. Consanguinity relief applies to capital asset transfers between blood relatives which means that SD is charged at half the normal rate. But I don't think that this applies to uncle/nephew transfers though.I think you can transfer from one person to another using a form and paying the stamp duty. Check their website.
How small a value ? He may incur a CGT liability and you may incur a CAT liability
You avoid any CAT implications but he does not avoid any CGT liabilities. SD remains an issue.if I give him a cheque for the value do I avoid the CGT/CAT implications?
[broken link removed]?
There may also be a small registrar/stock market fee. Consanguinity relief applies to capital asset transfers between blood relatives which means that SD is charged at half the normal rate. But I don't think that this applies to uncle/nephew transfers though.
Sorry - I thought that it applied to any capital asset transfer.Consanguinity relief does not apply to the sale or transfer of shares
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