Irish Capital Gains Tax 2024

Irish Capital Gains Tax 2024 cover


"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).

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 2023.

This title is included in Bloomsbury Professional's Irish Tax online service.

Table of Contents

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

Product details

Published 27 Jun 2024
Format Ebook (Epub & Mobi)
Edition 1st
Extent 1572
ISBN 9781526530233
Imprint Bloomsbury Professional
Publisher Bloomsbury Publishing

About the contributors


Tom Maguire

Tom Maguire FCCA MBA FITI Tom Maguire is a tax p…

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