Retirement Relief in Ireland provides for relief from all or part of the capital gains tax liability arising on the disposal of businesses and farming assets where certain conditions are met.

Looking at the need for simplification and outline some areas of personal tax where this may be achieved.

The taxation of investments is an area which has come under increased scrutiny in recent years, with the current system often resulting in sub-optimal outcomes for both the investor and for the Exchequer. 

How is the landscape for pension funding likely to develop over the next ten to fifteen years?