Capital Tax Acts 2022

Capital Tax Acts 2022 cover

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.

Table of Contents


Stamp Duties
Legislation
Regulations and Orders
European Legislation
Stamp Duty Exemptions (Miscellaneous Acts)
Table of Cases (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 Acquisitions Tax)

Local Property Tax
Legislation
Regulations and Orders
Table of Statutory References (Local Property Tax)
Index (Local Property Tax)

Product details

Published 06 Apr 2022
Format Paperback
Edition 1st
Extent 1768
ISBN 9781526520326
Imprint Bloomsbury Professional
Dimensions 240 x 156 mm
Publisher Bloomsbury Publishing

About the contributors

Author

Michael Buckley

Michael Buckley, BA, Dip in Legal Studies, worked…

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