asked the Minister for Finance if he or his predecessor carried out a review of the effect of capital taxation on the transfer of family businesses from one generation to the next, as promised in the 1987 Fianna Fáil Manifesto; and, if so, the result.
Written Answers. - Review of Capital Taxation.
71.
As with tax matters generally the position is reviewed on a regular basis and falls for consideration by the Government in the context of the annual budget.