Bohan and McCarthy: Capital Acquisitions Tax

A Guide to Irish Law

By Brian Bohan, Fergus McCarthy

Bohan and McCarthy: Capital Acquisitions Tax is recognized by Irish tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect. This fourth edition includes changes to Ireland's CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997, introduced in five Finance Acts (2009 to 2013 inclusive); relevant Irish and other case law since 2008; analysis of and reference to updated revenue commentary and precedents since 2008; and updated worked computations and examples where necessary in the context of any changes in CAT law. Table of contents: definitions * territoriality * gift tax, inheritance tax, and property tax * taxable value * valuation * valuation date * reliefs * agricultural property * business relief * exemptions * computation of CAT * double taxation relief * co-ownership * partnerships and Lloyd's Underwriters * settlements * discretionary trusts * insurance * probate tax * anti-avoidance * returns and assessments * revenue powers and appeals * payment of tax * miscellaneous.

1100 pages

Publication Date: 12/31/2013
Format: Cloth
ISBN: 9781780433523

Temporarily out of stock