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.
Read an extract of Capital Tax Acts 2022
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)