"The Bible of Irish income tax ...", Irish Independent, 28 January 2018.
This annual publication on Irish income tax is the long-established leading authority in the area. This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision.
It provides a complete analysis of the principles and practice of income tax in the Republic of Ireland. It also provides an examination of recent key decisions by the courts both in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2021.
Read an extract of Irish Income Tax 2022
Table of Contents
Division 1 General Background Division 2 Assessment and Collection of Tax Division 3 Taxation of Individuals Division 4 Trades and Professions: Basis of Assessment Division 5 Trades and Professions: Calculation of Profits Division 6 Capital Allowances Division 7 Farming and Other Income from Land Division 8 Schedule D: Cases III and IV: Income from Patents; Investment Products Division 9 Schedule F: Distributions from Companies Division 10 Schedule E: Income from Offices and Employments and Covid Related Reliefs Division 11 PAYE, PRSI and Profit Sharing Schemes Division 12 Immovable Property Division 13 Foreign Aspects Division 14 Double Taxation Relief Division 15 Estates and Settlement Division 16 Retirement Plans Division 17 Anti-Avoidance Division 18 Exemptions and Reliefs