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Bohan: Capital Acquisitions Tax, 3rd edition

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Bohan: Capital Acquisitions Tax, 3rd edition

Bohan: Capital Acquisitions Tax, 3rd edition

Written by Brian Bohan FITI, TEP and Fergus McCarthy LLB, TEP.

Comprehensively re-written and fully updated, this NEW edition of a popular tax book guides you through the financial processes and techniques you need to navigate when handling capital acquisition tax.
You will benefit from an in-depth analysis of how and when tax should be applied, the pitfalls, sophisticated tax opportunities plus the latest reliefs and rates. Worked examples and extensive references are used throughout to ensure this superb guide to acquisitions taxation in Ireland is quick and accessible to use.

Bohan: Capital Acquisition Tax 3e has been fully updated and re-written to incorporate the very latest tax laws, rates and allowances. This includes:

Coverage of all Finance Acts including Finance Act 2008
All recent EU decisions which may affect future legislation in this area – agricultural relief, non residence restrictions
The Interpretation Act 2005
The very latest agricultural reliefs and the changes in this area
Key protective notification information

You will not only understand the latest tax laws and rates… but feel confident when applying them. Order your FREE trial copy of this excellent book TODAY and take full advantage.

Bibliographic detail

ISBN/ISSN: 9781847662439
Publication Date: Oct 2008
Format: Hardback
Availability: In Print
List price: €165

Hardback - 9781847662439 - £110.00 VAT Free

 

Contents

Chapter 1: Introduction
Chapter 2: Definitions
Chapter 3: Territoriality
Chapter 4: Gift Tax, Inheritance Tax and Property
Chapter 5: Taxable Value
Chapter 6: Valuation
Chapter 7: Valuation Date
Chapter 8: Reliefs
Chapter 9: Agricultural Property
Chapter 10: Business Relief
Chapter 11: Exemptions
Chapter 12: Computation of CAT
Chapter 13: Double Taxation Relief
Chapter 14: Co-ownership
Chapter 15: Partnerships and Lloyd’s Underwriters
Chapter 16: Settlements
Chapter 17: Discretionary Trusts
Chapter 18: Insurance
Chapter 19: Probate Tax
Chapter 20: Anti-avoidance
Chapter 21: Returns and Assessments
Chapter 22: Revenue Powers and Appeals
Chapter 23: Payment of Tax
Chapter 24: Miscellaneous

Appendix 1
Agricultural Relief prior to 22 January 1997
Return filing prior to 1 September 1989

Appendix 2
Statement of Practice (SP-CAT/3/90)
Statement of Practice (SP-CAT/2/91)