Overview

'The Bible of Irish income tax...' - Irish Independent, 28 January 2018 Tom Maguire’s annual publication on Irish income tax is the long-established leading authority in the area. This immensely popular tax essential is the number one income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It endeavours to provide a complete analysis of the principles and practice of income tax in the Republic of Ireland. This new edition is based on the Finance Act 2020. It also provides an examination of recent key decisions by the courts both here and in the UK, as well as by the Tax Appeal Commissioners. The 2021 edition deals with changes in relation to pandemic unemployment payments, the dependent relative tax credit and the mobility allowance. In particular the new edition examines the impact of the Covid Restrictions Support Scheme, which is available to eligible businesses who carry on an activity that is impacted by the Covid-19 Restrictions.

Full Product Details

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

9781526519993

ISBN 10:   1526519992
Pages:   2880
Publication Date:   24 June 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   To order  
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

Division 1 General Background Division 2 Assessment and Collection of Tax Division 3 Taxation of Individuals Division 4 Trades and Professions: Basis of Assessment Division 5 Trades and Professions: Calculation of Profits Division 6 Capital Allowances Division 7 Farming and Other Income from Land Division 8 Schedule D: Cases III and IV: Income from Patents; Investment Products Division 9 Schedule F: Distributions from Companies Division 10 Schedule E: Income from Offices and Employments and Covid Related Reliefs Division 11 PAYE, PRSI and Profit Sharing Schemes Division 12 Immovable Property Division 13 Foreign Aspects Division 14 Double Taxation Relief Division 15 Estates and Settlement Division 16 Retirement Plans Division 17 Anti-Avoidance Division 18 Exemptions and Reliefs

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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 Taxation of Companies (formerly “Feeney”) and Irish Capital Gains Tax which are also published by Bloomsbury.

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