Tax Guide 2013

Publisher: Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781780431475
Published In: July 2013
Format: Paperback
Jurisdiction: Ireland ? Disclaimer:
Countri(es) stated herein are used as reference only

New Edition is available now !

Description
Contents

Details

Tax Guide 2013 incorporates the new 2013 tax rates, reliefs, and tax planning information for all areas of Irish tax law

The practical tables give speedy access to allowances and vital compliance deadlines

This Irish tax annual is written by a team of leading tax writers, this truly essential handbook supplies the very latest information and guidance on:

Income Tax
Corporation Tax
Capital Gains Tax
Capital Acquisitions Tax
Customs and excise
VAT and Stamp Duties
Employers' PAYE/PRSI
Vehicle registration tax

Part 1: Income Tax
1 Basic Principles
2 Exemptions
3 Residence
4 The Charge to Tax
5 Reliefs
6 Anti-Avoidance
7 Computation
8 Appeals
9 Payment and Compliance
10 Revenue Powers and Penalties
11 Revenue Forms

Part 2: Corporation Tax
12 Basic Principles
13 Exemptions
14 Residence
15 Charge to Tax
16 Reliefs
17 Anti-Avoidance
18 Computation
19 Appeals
20 Payment and Compliance
21 Revenue Powers and Penalties
22 Revenue Forms

Part 3: Capital Gains Tax
23 Basic Principles
24 Exemptions
25 Residence
26 The Charge to Tax
27 Reliefs
28 Anti-Avoidance
29 Computation
30 Appeals
31 Payment and Compliance
32 Revenue Powers and Penalties
33 Revenue Forms

Part 4: Capital Acquisitions Tax
34 Basic Principles
35 Exemptions
36 Territoriality
37 The Charge to Tax
38 Reliefs
39 Anti-Avoidance
40 Computation
41 Appeals
42 Payment and Compliance
43 Revenue Powers and Penalties

Part 5: Value Added Tax
44 Basic Principles
45 Exemptions
46 Territoriality
47 The Charge to Tax
48 Property Transactions
49 Reliefs
50 Anti-Avoidance
51 Appeals
52 Payment and Compliance
53 Revenue Powers and Penalties
54 Revenue Forms

Part 6: Stamp Duties
55 Basic Principles
56 Exemptions
57 Territoriality
58 The Charge to Tax
59 Reliefs
60 Anti-Avoidance
61 Computation
62 Appeals
63 Payment and Compliance
64 Revenue Powers and Penalties

Part 7: Employer’s PAYE/PRSI
65 Basic Principles
66 Exemptions
67 Residence
68 The Charge to Tax
69 Anti-Avoidance
70 Computation
71 Appeals
72 Payment and Compliance
73 Revenue Powers and Penalties

Part 8: VRT & Customs
74 Vehicle Registration Tax
75 Customs and Excise