Irish Capital Gains Tax 2025

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Irish Capital Gains Tax 2025

By Tom Maguire
Bloomsbury Professional (formerly Tottel Publishing) June 2025

Specifications

ISBN-13
9781526533272
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
June 2025
Format
Hardback
Jurisdiction
Ireland ? Countri(es) for reference only
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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.

Table of Contents

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
Price on request
New Edition is available now !
Not yet published? ?
  • Free HK shipping over HK$1,000
  • International shipping to 35+ countries
Order Form
Save

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