Irish Capital Gains Tax 2019

Tom Maguire (Autor)

Buch | Hardcover

1296 Seiten

2019
Bloomsbury Professional (Verlag)
978-1-78451-734-2 (ISBN)

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Provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners’ decisions. This new title includes commentary on Revenue guidance, administration of capital gains tax, computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance.

Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.

Tom Maguire FCCA MBA FITI Tom Maguire is a tax partner in Deloitte and leads its tax policy and technical services team. He is one of the country’s pre-eminent tax commentators and has authored and co-authored a number of leading texts on various tax matters, including Irish Income Tax (formerly “Judge”) which is also published by Bloomsbury.

Chapter 1: Introduction and definitions
Chapter 2: Interpretation and Application of Tax Statute
Chapter 3: Assets
Chapter 4: What is a Disposal?
Chapter 5: Treatment of Residents and Non-residents
Chapter 6: Married Persons and Civil Partners
Chapter 7: Partnerships
Chapter 8: Computational Rules
Chapter 9: Reliefs and Exemptions
Chapter 10: Share Dealings
Chapter 11: Corporate Reorganisations
Chapter 12: Debts
Chapter 13: Financial Transactions
Chapter 14: Trusts
Chapter 15: Anti Avoidance
Chapter 16: Capital Gains Tax and Companies
Chapter 17: Administration
Chapter 18: Relief for Double Taxation from Capital Gains Tax Perspective
Chapter 19: Transactions Permitted by Companies Act 2014
Chapter 20: Development Land

Erscheinungsdatum	12.08.2017
Verlagsort	London
Sprache	englisch
Maße	156 x 248 mm
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Volkswirtschaftslehre ► Wirtschaftspolitik
ISBN-10	1-78451-734-8 / 1784517348
ISBN-13	978-1-78451-734-2 / 9781784517342
Zustand	Neuware