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Irish Capital Gains Tax 2026

By Tom Maguire
New Arrival Bloomsbury Professional (formerly Tottel Publishing) May 2026

Specifications

ISBN-13
9781526537706
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
May 2026
Format
Hardback
Jurisdiction
Ireland ? Countri(es) for reference only

Details

Irish Capital Gains Tax 2026 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 2025, including changes to entrepreneur relief.

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
HKD 3,026.40 −3%
HKD 3,120.00

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