Capital Acquisitions Tax 3rd ed

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 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