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Overview"""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 CGT 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 Finance Act 2023. This title is included in Bloomsbury Professional's Irish Tax online service." Full Product DetailsAuthor: Tom MaguirePublisher: Bloomsbury Publishing PLC Imprint: Bloomsbury Professional ISBN: 9781526530226ISBN 10: 1526530228 Pages: 1536 Publication Date: 27 June 2024 Audience: Professional and scholarly , Professional & Vocational Format: Hardback Publisher's Status: Forthcoming Availability: To order Table of Contents1: 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 LandReviewsGiven 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 Ireland’s capital gains tax legislation and its interpretation by appeals commissioners and the Courts. -- Michael McGrath TD, Minister for Finance * Foreword to 2023 edition * Author Information"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." Tab Content 6Author Website:Countries AvailableAll regions |