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New Arrival Irish Capital Gains Tax 2021

Irish Capital Gains Tax 2021

  • Author:
  • Publisher: Bloomsbury Professional (formerly Tottel Publishing)
  • ISBN: 9781526520036
  • Published In: July 2021
  • Format: Hardback , 1424 pages
  • Jurisdiction: Ireland ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 2,362.50

HKD 2,291.63 Save HKD 70.87 (3%)

Delivery Time: around 2-3 weeks
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Hong Kong: free delivery (order over HKD 1000)
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  • Description 
  • Contents 
  • Reviews
  • Details

    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 2020.

    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.

  • 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 The Companies Act 2014
    Chapter 20: Development Land

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

    “Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax.” –  The Law Society Gazette (review of the 2020 edition)

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