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Irish Income Tax 2018

By: Tom Maguire
Media of Irish Income Tax 2018
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Published: 24-05-2018
Format: Hardback
Edition: 1st
Extent: 2624
ISBN: 9781526501592
Imprint: Bloomsbury Professional
Dimensions: 248 x 156 mm
RRP : £173.00

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About Irish Income Tax 2018

Tom Maguire's annual publication on Irish income tax is the long-established leading authority in the area.

This immensely popular tax essential is the number one income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you apply the relevant legislation with ease and precision.

It endeavours to provide a complete analysis of the principles and practice of income tax in the Republic of Ireland. The system and rules contained in the Tax Acts are complex and often cause difficulty of interpretation, even for those very familiar with them. With this in mind they have been laid out clearly as possible, using straightforward language. For the some of the most important sections of the book the explanation of a technical point is an example is followed by placing the point in the context of a scenario or narrative. A great effort has been made to take on the more difficult and complex issues and to provide solutions

This new edition has been based on Finance Act 2017 which contained important amendments regarding the reduction of Universal Social Charge. Other developments include the extension of the self-employed tax credit, and the introduction of the Key Employee Engagement Programme (KEEP), designed to assist SMEs attract and retain top talent.

Tom Maguire is a tax partner in Deloitte and leads its tax policy and technical services team. He is one of the country's pre-eminent tax commentators and has authored and co-authored a number of leading texts on various tax matters, including Irish Income Tax (formerly “Judge”) which is also published by Bloomsbury.

Table Of Contents

1 General Background;
2 Assessment and Collection of Tax;
3 Taxation of Individuals;
4 Trades and Professions: Basis of Assessment;
5 Trades and Professions: Calculation of Profits;
6 Capital Allowances;
7 Farming and Other Income from Land;
8 Schedules D Cases III and IV: Income from Patents;
9 Schedule F: Distributions from Companies;
10 Schedule E: Income from Offices and Employments;
11 PAYE, PRSI and Profit Sharing Schemes;
12 Immovable Property;
13 Foreign Aspects;
14 Double Taxation Relief;
15 Estates and Settlement;
16 Retirement Plans;
17 Anti-Avoidance;
18 Exemption and Reliefs.

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