Irish Capital Gains Tax 2021

Tom Maguire

$390

Hardback

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English

Bloomsbury Professional
02 December 2021

Public finance; Taxation & duties law; Personal tax

Irish Capital Gains Tax

provides in-depth analysis and interpretation of the law as it is

applied to CGT by the Irish and UK courts as well as in Appeal

Commissioners' decisions. It includes commentary on Revenue guidance,

the administration of CGT as well as the computational rules and key

reliefs and allowances. Topics covered range from the tax treatment of

married couples, partnerships, companies and trusts to anti-avoidance.

This

new edition has been updated to take account of the Finance Act 2020.

Contents include: Statutory

interpretation; What is an asset; What is a disposal; Persons

chargeable; Married couples and civil partnerships; Taxation of

partnerships; Computational rules; Shares; Financial instruments; Debts;

Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA

2014 transactions.

Edited by: Tom Maguire
Imprint: Bloomsbury Professional
Country of Publication: United Kingdom
Dimensions: Height: 248mm, Width: 156mm,
ISBN: 9781526520036
ISBN 10: 1526520036
Pages: 1424
Publication Date: 02 December 2021
Audience: Professional and scholarly , Undergraduate
Format: Hardback
Publisher's Status: Active

Chapter 1: Introduction and definitions Chapter 2: Interpretation and Application of Tax Statute Chapter 3: Assets Chapter 4: What is a Disposal? Chapter 5: Treatment of Residents and Non-Residents Chapter 6: Married Persons and Civil Partners Chapter 7: Partnerships Chapter 8: Computational Rules Chapter 9: Reliefs and Exemptions Chapter 10: Share Dealings Chapter 11: Corporate Reorganisations Chapter 12: Debts Chapter 13: Financial Transactions Chapter 14: Trusts Chapter 15: Anti-Avoidance Chapter 16: Capital Gains Tax and Companies Chapter 17: Administration Chapter 18: Relief for Double Taxation from Capital Gains Tax Perspective Chapter 19: Transactions Permitted by The Companies Act 2014 Chapter 20: Development Land

"Tom Maguire is a tax partner in Deloitte and leads its tax policy and technical services team. He is one of the country's pre-eminent tax commentators and has authored and co-authored a number of leading texts on various tax matters, including Irish Income Tax (formerly “Judge”) and Taxation of Companies (""Feeney"") which are also published by Bloomsbury."

Reviews for Irish Capital Gains Tax 2021

Huge achievement in terms of expertise, scholarship and industry . -- Michael McDowell Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax. * The Law Society Gazette (review of the 2020 edition) *

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Irish Capital Gains Tax 2021

Tom Maguire

$390

Hardback

Reviews for Irish Capital Gains Tax 2021

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