Commentary on Finance Act 2024. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarising the new provisions introduced in each part.
Practical companion to the taxation of gifts and inheritances is structured as follows: Part 1 – Detailed analysis of CAT, exemptions, reliefs, discretionary trust tax, valuations, probate and double taxation/international issues; Part 2 – Administration of CAT including self-assessment, ROS, Revenue audits and powers and Part 3 – Detailed case studies of real-life transactions.
In an applied and practical way, this book deals expertly with this complex area, explaining the stamp duty aspects of many different transactions, including options, partnerships, residential property, commercial property, share acquisitions, business acquisitions, restructurings, distributions by companies, financial and debt instruments, trusts and estates, agricultural property. As a practical guide to stamp duty, its contents include, an explanation of the general principals; analysis of the main heads of charge; detailed analysis of the various reliefs and exemptions; and guidance on administrative matters in such stamping procedures as adjudication, penalties, surcharges, appeals process and valuations
...
Authoritative text dealing with Irish tax reliefs for R&D and innovation
Taxation Summary is a summary guide to Irish tax. This annual publication takes account of changes included in Finance Act 2022 and other developments
Commentary on Finance (No. 2) Act 2023 and published jointly by the Irish Tax Institute and CPA Ireland. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarising the new provisions introduced in each part
Detailed commentary on Irish and EU VAT legislation, updated to Finance (No.2) Act 2023
An essential guide for Chartered Tax Advisers (CTA) and other professionals completing annual tax returns. The book is full of examples with an emphasis on “Practical Points to Note”
A step-by-step guide to the 2022 Code of Practice for Revenue Compliance Interventions
Commentary on Finance Act 2022 and published jointly by the Irish Tax Institute, CPA Ireland and ACCA Ireland. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarising the new provisions introduced in each part