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A new edition is due, details can be seen here:
Irish Capital Gains Tax 2025 isbn 9781526533272

Irish Capital Gains Tax 2024


ISBN13: 9781526530226
New Edition ISBN: 9781526533272
Previous Edition ISBN: 9781526526793
Published: June 2024
Publisher: Bloomsbury Professional (Ireland)
Country of Publication: Ireland
Format: Hardback
Price: £215.00



Despatched in 6 to 8 days.

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 2023.

Subjects:
Irish Law
Contents:
1: Introduction and definitions
2: Interpretation and Application of Tax Statute
3: Assets
4: What is a Disposal?
5: Treatment of Residents and Non-Residents
6: Married Persons and Civil Partners
7: Partnerships
8: Computational Rules
9: Reliefs and Exemptions
10: Share Dealings
11: Corporate Reorganisations
12: Debts
13: Financial Transactions
14: Trusts
15: Anti-Avoidance
16: Capital Gains Tax and Companies
17: Administration
18: Relief for Double Taxation from Capital Gains Tax Perspective
19: Transactions Permitted by The Companies Act 2014 20: Development Land