Irish Capital Gains Tax 2021

Released on by Tom Maguire
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  • Irish Capital Gains Tax 2021 Book Detail

  • Author : Tom Maguire
  • Release Date : 2021-09-23
  • Publisher : Bloomsbury Publishing
  • Genre : Law
  • Pages : 1426
  • ISBN 13 : 1526520052
  • File Size : 61,61 MB
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Irish Capital Gains Tax 2021 by Tom Maguire PDF Summary

Book Description: 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.

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