Author: Brian Bohan
Publisher: MICHIE
ISBN: 9781854756077
Category :
Languages : en
Pages :
Book Description
An annual publication from the Butterworth Ireland Tax Library, following the style of Judge: Irish Income Tax. This work discusses and analyses the practical implications of capital acquistions tax, featuring worked examples and case law annotations throughout.
Capital Acquisitions Tax
Author: Brian Bohan
Publisher: MICHIE
ISBN: 9781854756077
Category :
Languages : en
Pages :
Book Description
An annual publication from the Butterworth Ireland Tax Library, following the style of Judge: Irish Income Tax. This work discusses and analyses the practical implications of capital acquistions tax, featuring worked examples and case law annotations throughout.
Publisher: MICHIE
ISBN: 9781854756077
Category :
Languages : en
Pages :
Book Description
An annual publication from the Butterworth Ireland Tax Library, following the style of Judge: Irish Income Tax. This work discusses and analyses the practical implications of capital acquistions tax, featuring worked examples and case law annotations throughout.
Bohan and McCarthy - Capital Acquisitions Tax
Author: Brian Bohan
Publisher: A&C Black
ISBN: 1780433522
Category : Law
Languages : en
Pages : 987
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
Publisher: A&C Black
ISBN: 1780433522
Category : Law
Languages : en
Pages : 987
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
Federal Taxation of Income, Estates, and Gifts
Author: Boris I. Bittker
Publisher: Warren Gorham & Lamont
ISBN:
Category : Business & Economics
Languages : en
Pages : 852
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Publisher: Warren Gorham & Lamont
ISBN:
Category : Business & Economics
Languages : en
Pages : 852
Book Description
Vol. 3 also issed as rev. 3rd ed. ; rev. 3rd edition of other vols. not planned.
Capital Tax Acts 2021
Author: Michael Buckley
Publisher: Bloomsbury Publishing
ISBN: 1526513692
Category : Law
Languages : en
Pages : 1742
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.
Publisher: Bloomsbury Publishing
ISBN: 1526513692
Category : Law
Languages : en
Pages : 1742
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.
Capital Tax Acts 2023
Author: Fiona McLafferty
Publisher: Bloomsbury Publishing
ISBN: 1526524023
Category : Law
Languages : en
Pages : 1918
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.
Publisher: Bloomsbury Publishing
ISBN: 1526524023
Category : Law
Languages : en
Pages : 1918
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.
Entrepreneurship
Author: Michael Laverty
Publisher:
ISBN: 9781951693121
Category : Business planning
Languages : en
Pages : 0
Book Description
This textbook is intended for use in introductory Entrepreneurship classes at the undergraduate level. Due to the wide range of audiences and course approaches, the book is designed to be as flexible as possible. Theoretical and practical aspects are presented in a balanced manner, and specific components such as the business plan are provided in multiple formats. Entrepreneurship aims to drive students toward active participation in entrepreneurial roles, and exposes them to a wide range of companies and scenarios.
Publisher:
ISBN: 9781951693121
Category : Business planning
Languages : en
Pages : 0
Book Description
This textbook is intended for use in introductory Entrepreneurship classes at the undergraduate level. Due to the wide range of audiences and course approaches, the book is designed to be as flexible as possible. Theoretical and practical aspects are presented in a balanced manner, and specific components such as the business plan are provided in multiple formats. Entrepreneurship aims to drive students toward active participation in entrepreneurial roles, and exposes them to a wide range of companies and scenarios.
Capital Tax Acts 2022
Author: Michael Buckley
Publisher: Bloomsbury Publishing
ISBN: 1526520354
Category : Law
Languages : en
Pages : 1955
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.
Publisher: Bloomsbury Publishing
ISBN: 1526520354
Category : Law
Languages : en
Pages : 1955
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.
Tax Accounting in Mergers and Acquisitions (2022)
Author: Glenn R. Carrington
Publisher:
ISBN: 9780808056607
Category :
Languages : en
Pages :
Book Description
There are many considerations that influence how a transaction is structured, including tax considerations. The most basic tax issue is whether to structure the transaction as taxable or tax-free. In general, there are four basic structures for a corporate acquisition: (1) a taxable acquisition of a target corporation's stock; (2) a taxable acquisition of a target corporation's assets; (3) a tax-free acquisition of the target corporation's stock; or (4) a tax-free acquisition of a target corporation's assets.
Publisher:
ISBN: 9780808056607
Category :
Languages : en
Pages :
Book Description
There are many considerations that influence how a transaction is structured, including tax considerations. The most basic tax issue is whether to structure the transaction as taxable or tax-free. In general, there are four basic structures for a corporate acquisition: (1) a taxable acquisition of a target corporation's stock; (2) a taxable acquisition of a target corporation's assets; (3) a tax-free acquisition of the target corporation's stock; or (4) a tax-free acquisition of a target corporation's assets.
Capital Tax Acts 2019
Author: Michael Buckley
Publisher: Bloomsbury Publishing
ISBN: 1526506890
Category : Law
Languages : en
Pages : 1626
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.
Publisher: Bloomsbury Publishing
ISBN: 1526506890
Category : Law
Languages : en
Pages : 1626
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.
Understanding Corporate Taxation
Author: Leandra Lederman
Publisher:
ISBN: 9781632833952
Category : Corporations
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781632833952
Category : Corporations
Languages : en
Pages :
Book Description