Bohan: Capital Acquisitions Tax, 3rd editionWritten by Brian Bohan FITI, TEP and Fergus McCarthy LLB, TEP.
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
You will not only understand the latest tax laws and rates… but feel confident when applying them. Order your FREE trial copy of this excellent book TODAY and take full advantage.
Bibliographic detail
ISBN/ISSN: 9781847662439 / 978 1 84766 243 9
Publication Date: Oct 2008
Format: Hardback
Availability: In Print
List price: €165
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)