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Author: Brian Bohan
Publisher: A&C Black
ISBN: 1780433522
Category : Law
Languages : en
Pages : 987
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Book Description
Bohan and McCarthy: Capital Acquisitions Tax is recognised by tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect.The fourth edition includes:1. Changes to CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997 introduced in five Finance Acts (2009 to 2013 inclusive).2. Relevant Irish and other case law since 2008.3. Analysis of and reference to updated Revenue commentary and precedents since 2008.4. Updated worked computations and examples where necessary in the context of any changes in CAT law.Table of contents:Chapter 1 IntroductionChapter 2 DefinitionsChapter 3 TerritorialityChapter 4 Gift Tax, Inheritance Tax and PropertyChapter 5 Taxable ValueChapter 6 ValuationChapter 7 Valuation DateChapter 8 ReliefsChapter 9 Agricultural PropertyChapter 10 Business ReliefChapter 11 ExemptionsChapter 12 Computation of CATChapter 13 Double Taxation ReliefChapter 14 Co-ownershipChapter 15 Partnerships and Lloyd's UnderwritersChapter 16 SettlementsChapter 17 Discretionary TrustsChapter 18 InsuranceChapter 19 Anti-avoidanceChapter 20 Returns and AssessmentsChapter 21 Revenue Powers and AppealsChapter 22 Payment of Tax and Interest on TaxChapter 23 MiscellaneousAppendicesAppendix A: Probate TaxAppendix B: Agricultural Relief prior to 22 January 1997Appendix C: Statement of Practice SP-CAT1-04Previous print edition ISBN: 9781847662439
Author: Brian Bohan
Publisher: A&C Black
ISBN: 1780433522
Category : Law
Languages : en
Pages : 987
Get Book Here
Book Description
Bohan and McCarthy: Capital Acquisitions Tax is recognised by tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect.The fourth edition includes:1. Changes to CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997 introduced in five Finance Acts (2009 to 2013 inclusive).2. Relevant Irish and other case law since 2008.3. Analysis of and reference to updated Revenue commentary and precedents since 2008.4. Updated worked computations and examples where necessary in the context of any changes in CAT law.Table of contents:Chapter 1 IntroductionChapter 2 DefinitionsChapter 3 TerritorialityChapter 4 Gift Tax, Inheritance Tax and PropertyChapter 5 Taxable ValueChapter 6 ValuationChapter 7 Valuation DateChapter 8 ReliefsChapter 9 Agricultural PropertyChapter 10 Business ReliefChapter 11 ExemptionsChapter 12 Computation of CATChapter 13 Double Taxation ReliefChapter 14 Co-ownershipChapter 15 Partnerships and Lloyd's UnderwritersChapter 16 SettlementsChapter 17 Discretionary TrustsChapter 18 InsuranceChapter 19 Anti-avoidanceChapter 20 Returns and AssessmentsChapter 21 Revenue Powers and AppealsChapter 22 Payment of Tax and Interest on TaxChapter 23 MiscellaneousAppendicesAppendix A: Probate TaxAppendix B: Agricultural Relief prior to 22 January 1997Appendix C: Statement of Practice SP-CAT1-04Previous print edition ISBN: 9781847662439
Author: BRIAN. MCCARTHY BOHAN (FERGUS.)
Publisher:
ISBN: 9781526524867
Category :
Languages : en
Pages : 0
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Book Description
Author: Brian Bohan
Publisher: Bloomsbury Professional
ISBN: 9781847662439
Category : Business & Economics
Languages : en
Pages : 932
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Book Description
Irish Taxation Comprehensively re-written and fully updated, this NEW edition of a popular tax book guides you through the financial processes and techniques you need to navigate when handling capital acquisition tax. You will benefit from an in-depth analysis of how and when tax should be applied, the pitfalls, sophisticated tax opportunities plus the latest reliefs and rates. Worked examples and extensive references are used throughout to ensure this superb guide to acquisitions taxation in Ireland is quick and accessible to use. Bohan: Capital Acquisition Tax 3e has been fully updated and re-written to incorporate the very latest tax laws, rates and allowances. This includes: Coverage of all Finance Acts including Finance Act 2008 All recent EU decisions which may affect future legislation in this area - agricultural relief, non residence restrictions The Interpretation Act 2005 The very latest agricultural reliefs and the changes in this area Key protective notification information Contents: Chapter 1: Introduction, Chapter 2: Definitions, Chapter 3: Territoriality, Chapter 4: Gift Tax, Inheritance Tax and Property, Chapter 5: Taxable Value, Chapter 6: Valuation, Chapter 7: Valuation Date, Chapter 8: Reliefs, Chapter 9: Agricultural Property, Chapter 10: Business Relief, Chapter 11: Exemptions, Chapter 12: Computation of CAT, Chapter 13: Double Taxation Relief, Chapter 14: Co-ownership, Chapter 15: Partnerships and Lloyd's Underwriters, Chapter 16: Settlements, Chapter 17: Discretionary Trusts, Chapter 18: Insurance, Chapter 19: Probate Tax, Chapter 20: Anti-avoidance, Chapter 21: Returns and Assessments, Chapter 22: Revenue Powers and Appeals, Chapter 23: Payment of Tax, Chapter 24: Miscellaneous Appendix 1: Agricultural Relief prior to 22 January 1997, Return filing prior to 1 September 1989 Appendix 2: Statement of Practice (SP-CAT/3/90), Statement of Practice (SP-CAT/2/91)
Author: Fiona McLafferty
Publisher: Bloomsbury Publishing
ISBN: 1526524031
Category : Law
Languages : en
Pages : 1751
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Book Description
The thirty-first edition of this indispensable guide to capital taxes encompasses fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. Changes brought about by the Finance Act 2022 are incorporated and all relevant information issued by the Revenue Commissioners is also referenced. Split into three sections, the book covers each Act and SI that is relevant to stamp duty, capital acquisitions tax and local property tax. The legislation is accompanied by easy-to-follow notes which set out definitions, amendments, cross-references, e-Briefs, Tax Briefings, former enactments and relevant case law. This is the authoritative guide to Irish capital taxes and it is an essential manual for tax advisers, tax lawyers, accountants and financial institutions who must remain up to date in these areas of tax. This title is included in Bloomsbury Professional's Irish Tax online service.
Author: Michael Buckley
Publisher: Bloomsbury Publishing
ISBN: 1526520354
Category : Law
Languages : en
Pages : 1955
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Book Description
Now in its thirtieth edition, this indispensable guide to capital taxes provides the reader with fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. All changes brought about by Finance Act 2021, Finance (Covid-19 and Miscellaneous Provisions) Act 2021 and Finance (Local Property Tax) (Amendment) Act 2021 are incorporated into the text. All relevant information issued by the Revenue Commissioners is also referenced. Each of the three sections of the book takes a different area of tax and runs through each Act and SI that is relevant to it. The legislation is accompanied by notes which set out definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law. This title is included in Bloomsbury Professional's Irish Tax online service.
Author: Michael Buckley
Publisher: Bloomsbury Publishing
ISBN: 1526501309
Category : Law
Languages : en
Pages : 1826
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Book Description
This is the twenty-sixth edition of Capital Tax Acts, which has long been established as Ireland's definitive reference book on the legislation relating to stamp duties, CAT and Residential Property Tax. Each section of the book takes the area of tax it deals with and runs through each Act and Statutory Instrument which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law. Contents: Stamp Duties: Legislation; Regulations and Orders; European Legislation; Stamp Duty Exemptions (Miscellaneous Acts) ; Table of Cases (Stamp Duties); Table of Statutory References (Stamp Duties); Destination Table; Index (Stamp Duties) Capital Acquisitions Tax: Legislation; Regulations and Orders; Table of Cases (Capital Acquisitions Tax); Table of Statutory References (Capital Acquisitions Tax); Destination Table; Index (Capital Acquisitions Tax) Local Property Tax: Legislation; Regulations and Orders; Table of Statutory References (Local Property Tax); Index (Local Property Tax)
Author: Michael Buckley
Publisher: Bloomsbury Publishing
ISBN: 1526507226
Category : Law
Languages : en
Pages : 1826
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Book Description
Now in its twenty-seventh edition, this indispensable guide to capital taxes provides the reader with annotated legislation in the areas of stamp duty, CAT and local property tax. All changes brought by the Finance Act 2018 are included, together with any other relevant legislation since the previous edition. All relevant information issued by the Revenue Commissioners is also included. Each section of the book takes the area of tax it deals with and runs through each Act and Statutory Instrument which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.
Author: Michael Buckley
Publisher: Bloomsbury Publishing
ISBN: 1526513706
Category : Law
Languages : en
Pages : 1561
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Book Description
Now in its twenty-ninth edition, this indispensable guide to capital taxes provides the reader with annotated legislation in the areas of stamp duty, CAT and local property tax. All changes brought by the Finance Act 2020 are included. All relevant information issued by the Revenue Commissioners is also included. Each section of the book takes the area of tax it deals with and runs through each Act and SI which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.
Author: Padraic Courtney
Publisher: Oxford University Press, USA
ISBN: 0199603421
Category : Business & Economics
Languages : en
Pages : 385
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Book Description
A unique reference guide to capital taxation in conveyancing and probate practice, this manual provides the legislative background and numerous practical examples of how the taxes are calculated and the role and duty of care of the solicitor. This new edition has been updated to include references to the Finance (No. 3) Act, 2011.
Author: J C W Wylie
Publisher: Bloomsbury Publishing
ISBN: 1526516497
Category : Law
Languages : en
Pages : 1096
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Book Description
The edition has been substantially re-structured, with much re-writing, to reflect major changes in law and practice since the last edition. There has been much revision of the text to reflect changes in practice resulting from the pre-contract deduction and investigation of title system introduced by the Law Society's Conditions of Sale 2019 Edition and Requisitions on Title (2019 Edition). The book explains the changes resulting from key legislation like the Land and Conveyancing Law Reform Act 2009 and Property Services (Regulation ) Act 2011. The book further incorporates the substantial case law since the last edition in which the text is frequently cited as authoritative.
