Irish Capital Gains Tax 2024
Bloomsbury Professional (Verlag)
978-1-5265-3022-6 (ISBN)
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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.
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.
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
| Erscheinungsdatum | 23.08.2024 |
|---|---|
| Verlagsort | London |
| Sprache | englisch |
| Maße | 156 x 248 mm |
| Themenwelt | Recht / Steuern ► EU / Internationales Recht |
| Recht / Steuern ► Steuern / Steuerrecht ► Erbschaftsteuer / Schenkungsteuer | |
| ISBN-10 | 1-5265-3022-8 / 1526530228 |
| ISBN-13 | 978-1-5265-3022-6 / 9781526530226 |
| Zustand | Neuware |
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