Paying for titles with a short shelf life makes no sense - that is why we at Bloomsbury Professional are holding off publishing our tax annuals 2011 until early July. Due to the recent budget we don't want customers paying for materials that will become out-of-date quickly, therefore, our tax annuals will fully incorporate the second Finance Act, ensuring you get fully up-to-date tax information and all at 2009 prices - that's just common sense!Capital Tax Acts 2011
Michael Buckley
This is the nineteenth 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.
This edition reflects the changes made to the stamp duties and CAT codes by the Finance Act 2011 and to the stamp duties code by the Finance (No 2) Act 2011, including:
Stamp Duty (Designation of Exchanges and Markets) (No 2) Regulations 2010 (SI 168/2010)
Stamp Duty (Designation of Exchanges and Clearing Houses) Regulations 2010 (SI 559/2010)
Stamp Duty (Designation of Exchanges and Markets) Regulations 2011 (SI 15/2011)
Stamp Duty (Designation of Exchanges and Markets) (No 2) Regulations 2011 (SI 92/2011)
Stamp Duty (Designation of Exchanges and Markets) (No 3) Regulations 2011 (SI 212/2011)
Amendments to the Stamp Duty (E-stamping of Instruments) Regulations 2009 (SI 476/2009) by SI 87/2011 and SI 222/2011)
Capital Acquisitions Tax Consolidation Act 2003 (Section 46(2B)) (Appointed Day) Order 2010 (SI 282/2010)It has also been updated to reflect the stamp duty Regulations and the Order giving effect to the electronic payment and delivery of CAT returns and includes references to all relevant e-Briefing and other information material issued by the Revenue Commissioners since the last edition.
Capital Tax Acts 2011 is the indispensable annual reference guide for tax practitioners, accountants, solicitors, barristers, business people, financial institutions, students of law and tax and any person who deals with tax law on a regular basis.
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; Regulation and Orders; Table of Cases (Capital Acquisitions Tax); Table of Statutory References (Capital Acquisitions Tax); Destination Table; Index (Capital Acquisition Tax)
Residential Property Tax:
Legislation; Order; Table of Cases (Residential Property Tax); Table of Statutory References (Residential Property Tax); Index (Residential Property Tax)
Bibliographic detail
ISBN: 978 1 84766 691 8
Publication date: Jul-11
Format: Paperback + eBook
Availability: In print
List price: €94 / £82 + 23% VAT (applied to 50% of product)