Overview

Irish Capital Gains Tax 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 2020. Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.

Full Product Details

Author:   Tom Maguire
Publisher:   Bloomsbury Publishing PLC
Imprint:   Bloomsbury Professional
ISBN:  

9781526520036

ISBN 10:   1526520036
Pages:   1424
Publication Date:   23 July 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   To order  
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Table of Contents

Chapter 1: Introduction and definitions Chapter 2: Interpretation and Application of Tax Statute Chapter 3: Assets Chapter 4: What is a Disposal? Chapter 5: Treatment of Residents and Non-Residents Chapter 6: Married Persons and Civil Partners Chapter 7: Partnerships Chapter 8: Computational Rules Chapter 9: Reliefs and Exemptions Chapter 10: Share Dealings Chapter 11: Corporate Reorganisations Chapter 12: Debts Chapter 13: Financial Transactions Chapter 14: Trusts Chapter 15: Anti-Avoidance Chapter 16: Capital Gains Tax and Companies Chapter 17: Administration Chapter 18: Relief for Double Taxation from Capital Gains Tax Perspective Chapter 19: Transactions Permitted by The Companies Act 2014 Chapter 20: Development Land

Reviews

Huge achievement in terms of expertise, scholarship and industry . -- Michael McDowell 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) *

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."

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