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Irish Capital Gains Tax 2025

Irish Capital Gains Tax 2025

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526533272
  • Previous Edition ISBN: 9781526530226
  • Published In: June 2025
  • Format: Hardback
  • Jurisdiction: Ireland ? Disclaimer:
    Countri(es) stated herein are used as reference only
New Edition is available now !
OR
  • Description 
  • Contents 

Details

Provides in-depth analysis and interpretation of the law as it is applied to capital gains tax 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 changes brought in by the Finance Act 2024, including updates to the Angel Investor Relief introduces by FA 2023.

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

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