Download or read book Bohan and McCarthy Capital Acquisitions Tax written by Brian Bohan and published by A&C Black. This book was released on 2013-01-01 with total page 987 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bohan and McCarthy: Capital Acquisitions Tax is recognised by 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.The fourth edition includes:1. Changes to CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997 introduced in five Finance Acts (2009 to 2013 inclusive).2. Relevant Irish and other case law since 2008.3. Analysis of and reference to updated Revenue commentary and precedents since 2008.4. Updated worked computations and examples where necessary in the context of any changes in CAT law.Table of contents:Chapter 1 IntroductionChapter 2 DefinitionsChapter 3 TerritorialityChapter 4 Gift Tax, Inheritance Tax and PropertyChapter 5 Taxable ValueChapter 6 ValuationChapter 7 Valuation DateChapter 8 ReliefsChapter 9 Agricultural PropertyChapter 10 Business ReliefChapter 11 ExemptionsChapter 12 Computation of CATChapter 13 Double Taxation ReliefChapter 14 Co-ownershipChapter 15 Partnerships and Lloyd's UnderwritersChapter 16 SettlementsChapter 17 Discretionary TrustsChapter 18 InsuranceChapter 19 Anti-avoidanceChapter 20 Returns and AssessmentsChapter 21 Revenue Powers and AppealsChapter 22 Payment of Tax and Interest on TaxChapter 23 MiscellaneousAppendicesAppendix A: Probate TaxAppendix B: Agricultural Relief prior to 22 January 1997Appendix C: Statement of Practice SP-CAT1-04Previous print edition ISBN: 9781847662439

Download or read book Guide to the capital acquisitions tax written by Ireland. Office of the Revenue Commissioners and published by . This book was released on 1981 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Acquisitions Tax written by Brian Bohan and published by Bloomsbury Professional. This book was released on 2004-01-01 with total page 500 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This major in-depth work examines the practical implications of this complex tax, and features detailed worked examples and extensive case law references throughout. The interaction of capital acquisitions tax with the other taxes is fully explained, with many grey areas looked into and cleared up. This second edition has been completely rewritten, updated and revised, and covers the relevant revenue statements of practice, regulations and revenue forms. "

Download or read book Capital Acquisitions Tax written by Norman Bale and published by . This book was released on 1982 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Acquisitions Tax written by John Condon and published by . This book was released on 1995 with total page 432 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Bohan written by Brian Bohan and published by Bloomsbury Professional. This book was released on 2008 with total page 932 pages. Available in PDF, EPUB and Kindle. Book excerpt: Irish Taxation 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 3e 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 Contents: 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: Probate Tax, Chapter 20: Anti-avoidance, Chapter 21: Returns and Assessments, Chapter 22: Revenue Powers and Appeals, Chapter 23: Payment of Tax, Chapter 24: Miscellaneous Appendix 1: Agricultural Relief prior to 22 January 1997, Return filing prior to 1 September 1989 Appendix 2: Statement of Practice (SP-CAT/3/90), Statement of Practice (SP-CAT/2/91)

Download or read book Notes on Capital Acquisitions Tax written by and published by . This book was released on 1976 with total page 70 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Acquisitions Tax written by James J. Geoghan and published by . This book was released on 1976 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Acquisitions Tax written by Guinness & Mahon Bankers. Investment Services Department and published by . This book was released on 1983* with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Acquisitions Tax Capital Gains Tax Wealth Tax written by and published by . This book was released on 1983 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Guide to the Capital Acquisitions Tax written by and published by . This book was released on 1987 with total page 55 pages. Available in PDF, EPUB and Kindle. Book excerpt: Booklet issued by the Revenue Commissioners intended to give a broad outline of the features of capital acquisitions tax, as of October 1987.

Download or read book Alternative Approaches to Capital Gains Taxation written by Martin H. David and published by . This book was released on 1968 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Acquisitions Tax written by Irish Accountancy and Business College and published by . This book was released on 1981* with total page 76 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Tax Acts 2021 written by Michael Buckley and published by Bloomsbury Publishing. This book was released on 2021-04-09 with total page 1742 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its twenty-ninth edition, this indispensable guide to capital taxes provides the reader with annotated legislation in the areas of stamp duty, CAT and local property tax. All changes brought by the Finance Act 2020 are included. All relevant information issued by the Revenue Commissioners is also included. Each section of the book takes the area of tax it deals with and runs through each Act and SI which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.

Download or read book Law of Capital Acquisitions Tax written by Irish Tax Institute and published by . This book was released on 2011 with total page 460 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Acquisitions Tax written by John Condon and published by . This book was released on 1999-01-01 with total page 442 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capital Acquisitions Tax written by Norman Bale and published by . This book was released on 1993 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt: