Your Basket is currently empty

Your Bookshelf is empty!

Your Basket is currently empty

Irish Capital Gains Tax 2020

By: Tom Maguire
Media of Irish Capital Gains Tax 2020
See larger image
Published: 28-09-2020
Format: Hardback
Edition: 1st
Extent: 1400
ISBN: 9781526513755
Imprint: Bloomsbury Professional
Dimensions: 248 x 156 mm
RRP : £173.00
 

: UK Delivery 5-7 working days

Request Inspection Copy   (?)
Once you have successfully made your inspection-copy request, you will receive a confirmation email explaining that your request is awaiting approval. On approval, you will either be sent the print copy of the book, or you will receive a further email containing the link to allow you to download your eBook. For more information, visit our inspection-copy area.

This book is also available in other formats: View formats

Delivery & Returns

Tell others about this product

Loren Epson

About Irish Capital Gains Tax 2020

Irish Capital Gains Tax 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 2019, which includes significant amendments in relation to the Tax Consolidation Act 1997 including exit tax, transfer pricing, and hybrid entities and instruments.

Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.

Table Of Contents

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

Reviews

““Huge achievement in terms of expertise, scholarship and industry”.” –  Michael McDowell,

Bookmark and Share
Close