Bohan and McCarthy: Capital Acquisitions Tax 5th ed

Author: Brian Bohan; Fergus McCarthy; Brian Broderick
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526524867

Previous Edition ISBN: 9781780433523
Published In: March 2026
Format: Hardback
Jurisdiction: Ireland ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: RM1,790.10

RM1,736.40 Save RM53.70 (3%)

Download Order Form

Add to Wishlist
| Add to Compare

Description
Contents

Details

Covering all of the key aspects of estate planning and capital acquisitions tax, the fifth edition of this book is fully updated to Finance Act 2022 and deals with all major developments over the past decade. Bohan and McCarthy: Capital Acquisitions Tax is the leading authority on CAT in Ireland.

The fifth edition includes the following:

coverage of capital acquisitions tax amendments brought in by Finance Acts 2014 to 2022, and in particular the very significant changes relating to agricultural relief and the dwelling-house exemption
analysis of all published Irish case law on capital acquisitions tax, including Tax Appeal Commissioners cases;
details of significant changes to Irish Revenue Guidance in this area;
reference to UK case law and changes to UK Revenue guidance where it is relevant to Irish CAT law;
updated examples throughout

Chapter 1 Introduction

Chapter 2 Definitions

Chapter 3 Territoriality

Chapter 4 Gift Tax, Inheritance Tax and Property

Chapter 5 Taxable Value

Chapter 6 Valuation

Chapter 7 Valuation Date

Chapter 8 Reliefs

Chapter 9 Agricultural Property

Chapter 10 Business Relief

Chapter 11 Exemptions

Chapter 12 Computation of CAT