Now in its thirtieth edition, this indispensable guide to capital taxes provides the reader with fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. All changes brought about by Finance Act 2021, Finance (Covid-19 and Miscellaneous Provisions) Act 2021 and Finance (Local Property Tax) (Amendment) Act 2021 are incorporated into the text. All relevant information issued by the Revenue Commissioners is also referenced.
Each of the three sections of the book takes a different area of tax and runs through each Act and SI that is relevant to it. The legislation is accompanied by notes which set out definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.
This title is included in Bloomsbury Professional's Irish Tax online service.
Arvustused
At 1,729 pages, this book is voluminous but, due to its well laid-out structure, is easy to navigate...The editor has painstakingly annotated the legislation in a single, convenient publication and, in so doing, has carried out a real service for solicitors working in this area. This book will prove to be of immeasurable value to practitioners, policymakers and academics alike. -- Ruth Higgins * Law Society Gazette *
Muu info
Capital Tax Acts is an annual tax publication which covers the areas of stamp duties, capital acquisitions tax and local property tax in Ireland.
Stamp Duties
Legislation
Regulations and Orders
European Legislation
Stamp Duty Exemptions (Miscellaneous Acts)
Table of Cases (Stamp Duties)
Destination Table
Index (Stamp Duties)
Capital Acquisitions Tax
Legislation
Regulation and Orders
Table of Cases (Capital Acquisitions Tax)
Table of Statutory References (Capital Acquisitions Tax)
Destination Table
Index (Capital Acquisitions Tax)
Local Property Tax
Legislation
Regulations and Orders
Table of Statutory References (Local Property Tax)
Index (Local Property Tax)
Michael Buckley, BA, Dip in Legal Studies, worked with the Revenue Commissioners for many years. He was closely involved in the preparation of the legislation that consolidated Irish capital acquisitions tax. He has been the author of Capital Tax Acts for 20 years.
