"Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax. The Law Society Gazette (review of the 2020 edition).
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 2024, including updates to the Angel Investor Relief introduces by FA 2023.
This title is included in Bloomsbury Professional's Irish Tax online service.
Arvustused
Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax. * (review of 2020 edition) Law Society Gazette * In the first, and each subsequent, edition Tom has distilled his extensive knowledge, derived from both his work in tax practice and his publications on other aspects of the tax code, to provide expert analysis of Irelands capital gains tax legislation and its interpretation by appeals commissioners and the Courts. -- Michael McGrath TD, Minister for Finance * Foreword to 2023 edition *
Muu info
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.
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
Tom Maguire is a tax partner in Deloitte and leads its tax policy and technical services team. He is one of the country's pre-eminent tax commentators and has authored and co-authored a number of leading texts on various tax matters, including Irish Income Tax (formerly Judge) and Taxation of Companies ("Feeney") which are also published by Bloomsbury.
