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Irish Income Tax 2021

By Tom Maguire
Bloomsbury Professional (formerly Tottel Publishing) June 2021

Specifications

ISBN-13
9781526519993
Publisher
Bloomsbury Professional (formerly Tottel Publishing)
Publication
June 2021
Format
Hardback
Jurisdiction
Ireland ? Countri(es) for reference only
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Details

Tom Maguire's annual publication on Irish income tax is the long-established leading authority in the area. This immensely popular tax essential is the number one income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision.

It endeavours to provide a complete analysis of the principles and practice of income tax in the Republic of Ireland. This new edition is based on the Finance Act 2020. It also provides an examination of recent key decisions by the courts both here and in the UK, as well as by the Tax Appeal Commissioners.

The 2021 edition deals with changes in relation to pandemic unemployment payments, the dependent relative tax credit and the mobility allowance. In particular the new edition examines the impact of the Covid Restrictions Support Scheme, which is available to eligible businesses who carry on an activity that is impacted by the Covid-19 Restrictions.

Table of Contents

Division 1. General Background
Division 2. Assessment and Collection of Tax
Division 3. Taxation of Individuals
Division 4. Trades and Professions: Basis of Assessment
Division 5. Trades and Professions: Calculation of Profits
Division 6. Capital Allowances
Division 7. Farming and Other Income from Land
Division 8. Schedule D: Cases III and IV: Income from Patents; Investment Products
Division 9. Schedule F: Distributions from Companies
Division 10. Schedule E: Income from Offices and Employments
Division 11. PAYE, PRSI and Profit Sharing Schemes
Division 12. Immovable Property
Division 13. Foreign Aspects
Division 14. Double Taxation Relief
Division 15. Estates and Settlement
Division 16. Retirement Plans
Division 17. Anti-Avoidance
Division 18. Exemptions and Reliefs
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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