Irish Income Tax 2026

Name: Irish Income Tax 2026
Brand: Bloomsbury Professional (formerly Tottel Publishing)
SKU: 9781526537836
Price: 2963.35 HKD
Availability: PreOrder
Author: Tom Maguire
ISBN: 9781526537836

By Tom Maguire

Coming Soon Bloomsbury Professional (formerly Tottel Publishing) Available July 2026

Specifications

ISBN-13: 9781526537836
Publisher: Bloomsbury Professional (formerly Tottel Publishing)
Publication: July 2026
Format: Hardback
Jurisdiction: Ireland ? Countri(es) for reference only

Details

This tax essential, formerly known as Judge, is the leading 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.

Irish Income Tax 2026 provides a complete analysis of the principles and practice of income tax in Ireland. It also provides an examination of recent key decisions by the courts in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2025, which brought in changes to income tax bands, personal tax credits and the Rent Tax Credit.

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