Practical Income Tax - The Professional's Guide 2021
- Chapter 1 Basis of Assessment
- 1.1 Introduction
- 1.2 Chargeable Person
- 1.3 Joint/Separate/Single Basis of Assessment
- 1.4 Married/Civil Partner Tax Implications
- 1.5 Separation/Divorce/Annulment Tax Implications
- 1.6 The Taxation of Maintenance Payments
- 1.7 Year of Marriage
- 1.8 Completing a Return on Behalf of a Deceased Individual
- 1.9 Impact of Tax Residence
- 1.10 Cohabitants
- Chapter 2 The Charge to Income Tax
- 2.1 Residence
- 2.2 Deemed Residence
- 2.3 Ordinary Residence
- 2.4 Split Year Residence
- 2.5 Domicile
- 2.6 Territorial Scope of the Charge to Income Tax
- 2.7 The Remittance Basis of Taxation
- 2.8 Anti-avoidance Measures
- 2.9 Practical Considerations before Moving to Ireland
- 2.10 Double Taxation Treaties and the Tie-breaker Clause
- 2.11 Tax Credits for Non-residents
- 2.12 Non-resident Directors of Irish Incorporated Companies
- Chapter 3 Taxation of Income from Trade, Professions or Vocations
- 3.1 Introduction
- 3.2 What are a Trade and Profession?
- 3.3 Assessable Profits/Losses
- 3.4 Basis of Assessment
- 3.5 Trade Losses
- 3.6 Partnerships
- 3.7 Taxation of Farmers
- 3.8 Foreign Trades and Professions
- 3.9 Dealing in Land
- 3.10 Start Your Own Business Relief
- 3.11 Professional Services Withholding Tax
- 3.12 Extracts from Accounts
- Chapter 5 Taxation of Investment Income and Foreign Source Profits
- 5.1 What Rate of Tax Applies to Income and Gains?
- 5.2 Dividends – General
- 5.3 EU Deposit Interest and Other Interest
- 5.4 Bond and Gilt Investments
- 5.5 Taxation of Real Estate Investment Trusts (REITs)
- 5.6 Foreign Rental Income
- 5.7 Scrip Dividends
- 5.8 Credit Union Dividends
- 5.9 The Remittance Basis of Taxation and Foreign Sources of Income
- 5.10 Funds and Offshore Funds
- 5.11 Personal Portfolio Investment Undertakings (PPIUs)
- 5.12 Taxation of Other Income: Schedule D Case IV
- Chapter 12 Self-Assessment
- 12.1 Introduction
- 12.2 Tax Return
- 12.3 Expression of Doubt
- 12.4 Payment of Taxes
- 12.5 Interest on Late Payment of Taxes
- 12.6 Repayment of Taxes
- 12.7 Self-Assessment v Revenue Assessment
- 12.8 Time Limits
- 12.9 Brief Overview of Implications of Revenue Interventions
- 12.10 Appeals of Revenue Assessments