"... of immeasurable value to practitioners, policymakers and academics alike" - Law Society Gazette review of the 2021 edition
The thirty-second edition of this indispensable guide to capital taxes encompasses fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. Changes brought about by the Finance Act 2023 are incorporated and all relevant information issued by the Revenue Commissioners is also referenced.
Split into three sections, the book covers each Act and SI that is relevant to stamp duty, capital acquisitions tax and local property tax. The legislation is accompanied by easy-to-follow notes which set out definitions, amendments, cross-references, e-Briefs, Tax Briefings, former enactments and relevant case law.
This is the authoritative guide to Irish capital taxes and it is an essential manual for tax advisers, tax lawyers, accountants and financial institutions who must remain up to date in these areas of tax.