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...