Bohan and McCarthy: Capital Acquisitions Tax: A Guide to Irish Law

ISBN-13: 9781780433523 / Angielski / Twarda / 2013 / 986 str.

Brian Bohan; Fergus McCarthy

Opis

Bohan and McCarthy: Capital Acquisitions Tax is recognized by Irish tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect. This fourth edition includes changes to Ireland's CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997, introduced in five Finance Acts (2009 to 2013 inclusive); relevant Irish and other case law since 2008; analysis of and reference to updated revenue commentary and precedents since 2008; and updated worked computations and examples where necessary in the context of any changes in CAT law. Table of contents: definitions * territoriality * gift tax, inheritance tax, and property tax * taxable value * valuation * valuation date * reliefs * agricultural property * business relief * exemptions * computation of CAT * double taxation relief * co-ownership * partnerships and Lloyd's Underwriters * settlements * discretionary trusts * insurance * probate tax * anti-avoidance * returns and assessments * revenue powers and appeals * payment of tax * miscellaneous.

Spis treści

Chapter 1 Introduction Chapter 2 Definitions Chapter 3 Territoriality Chapter 4 Gift Tax, Inheritance Tax and Property Chapter 5 Taxable Value Chapter 6 Valuation Chapter 7 Valuation Date Chapter 8 Reliefs Chapter 9 Agricultural Property Chapter 10 Business Relief Chapter 11 Exemptions Chapter 12 Computation of CAT Chapter 13 Double Taxation Relief Chapter 14 Co-ownership Chapter 15 Partnerships and Lloyd's Underwriters Chapter 16 Settlements Chapter 17 Discretionary Trusts Chapter 18 Insurance Chapter 19 Anti-avoidance Chapter 20 Returns and Assessments Chapter 21 Revenue Powers and Appeals Chapter 22 Payment of Tax and Interest on Tax Chapter 23 Miscellaneous Appendices Appendix A: Probate Tax Appendix B: Agricultural Relief prior to 22 January 1997 Appendix C: Statement of Practice SP-CAT1-04