Capital Tax Acts 2024

Capital Tax Acts is an annual tax publication which covers the areas of stamp duties, capital acquisitions tax and local property tax in Ireland.

This book is fully consolidated and the legislation is accompanied by annotations detailing definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law. The new edition is updated to Finance Act 2021. Will be the first CAT legislation book to market in this jurisdiction.

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 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.