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). Irish Capital Gains Tax 2026 provides in-depth analysis and interpretation of the law as it is applied to capital gains tax 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 changes brought in by the Finance Act 2025, including changes to entrepreneur relief. This title is included in Bloomsbury Professional's Irish Tax online service.

Full Product Details

9781526537706

Table of Contents

Reviews

""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."" (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.

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