Tax Guide

ISBN-13: 9781780431475 / Angielski / Miękka / 2013

John O'Mara

Opis

Tax Guide 2013 provides comprehensive coverage of all areas of taxation applicable to Ireland. Written in non-technical language by an expert team of tax practitioners, it covers: income tax, capital gains tax, value added tax, employers' PAYE/PRSI, corporation tax, capital acquisitions tax, stamp duties, vehicle registration tax, customs, and excise. As well as taking on board the provisions of Ireland's Finance Act 2013, it features detailed worked examples and extensive references to recent Irish case law. It also contains a set of tables giving speedy access to allowances, tax rates, compliance deadlines, and other invaluable information. Tax Guide 2013 is an ideal reference book that serves as a self-contained textbook and as a pointer to more detailed Bloomsbury Professional publications, such as Irish Income Tax, The Taxation of Companies, Irish Stamp Duty Law, and Capital Acquisitions Tax.

Spis treści

Part 1: Income Tax 1 Basic Principles 2 Exemptions 3 Residence 4 The Charge to Tax 5 Reliefs 6 Anti-Avoidance 7 Computation 8 Appeals 9 Payment and Compliance 10 Revenue Powers and Penalties 11 Revenue Forms Part 2: Corporation Tax 12 Basic Principles 13 Exemptions 14 Residence 15 Charge to Tax 16 Reliefs 17 Anti-Avoidance 18 Computation 19 Appeals 20 Payment and Compliance 21 Revenue Powers and Penalties 22 Revenue Forms Part 3: Capital Gains Tax 23 Basic Principles 24 Exemptions 25 Residence 26 The Charge to Tax 27 Reliefs 28 Anti-Avoidance 29 Computation 30 Appeals 31 Payment and Compliance 32 Revenue Powers and Penalties 33 Revenue Forms Part 4: Capital Acquisitions Tax 34 Basic Principles 35 Exemptions 36 Territoriality 37 The Charge to Tax 38 Reliefs 39 Anti-Avoidance 40 Computation 41 Appeals 42 Payment and Compliance 43 Revenue Powers and Penalties Part 5: Value Added Tax 44 Basic Principles 45 Exemptions 46 Territoriality 47 The Charge to Tax 48 Property Transactions 49 Reliefs 50 Anti-Avoidance 51 Appeals 52 Payment and Compliance 53 Revenue Powers and Penalties 54 Revenue Forms Part 6: Stamp Duties 55 Basic Principles 56 Exemptions 57 Territoriality 58 The Charge to Tax 59 Reliefs 60 Anti-Avoidance 61 Computation 62 Appeals 63 Payment and Compliance 64 Revenue Powers and Penalties Part 7: Employer's PAYE/PRSI 65 Basic Principles 66 Exemptions 67 Residence 68 The Charge to Tax 69 Anti-Avoidance 70 Computation 71 Appeals 72 Payment and Compliance 73 Revenue Powers and Penalties Part 8: VRT & Customs 74 Vehicle Registration Tax 75 Customs and Excise