Tax Planning - Fergal McManus Solicitor, Chartered Tax Adviser and Notary Public
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Tax Planning

Tax Planning has many facets. Mercantile Solicitors focus on capital taxes which typically fall for consideration in the context of business succession planning, retirement of a business owner or the sale of a business. There is the low hanging fruit of ensuring to avail of common tax reliefs which might otherwise be lost due to failure to take advice early enough. At another level there are complex tax planning arrangements which can involve restructuring businesses and shifting assets between associated companies. Within those complex tax planning arrangements, there may be a need to use more complex tax reliefs such as Associated Companies Relief or Amalgamation Relief (Stamp Duty). Mercantile Solicitors have significant experience in the application of these complex reliefs. The following reliefs may require consideration by a business or business owner depending on the circumstances.


CAT Reliefs




Favourite Nephew

Gift Splitting

Annual Small Gifts Exemption

CGT Reliefs

Retirement Relief

Disposal of Business to a Company

Entrepreneur’s Relief

Disposal of Site to a Child

Stamp Duty

Consanguinity (Blood Relative Relief)

S.79 Associated Company Relief

S.80 Amalgamation Relief

Discretionary Trust Tax

Discretionary Trust Tax Reliefs