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Capital Tax Acts 2024

Capital Tax Acts 2024

作者： Michael Buckley
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526529930
出版时间 March 2024
规格： Paperback
适应领域： Ireland ? 免责申明：
Countri(es) stated herein are used as reference only

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Capital Tax Acts is an annual tax publication which covers the areas of stamp duties, capital acquisitions tax and local property tax in Ireland.

This book is fully consolidated and the legislation is accompanied by annotations detailing definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law. The new edition is updated to Finance Act 2021. Will be the first CAT legislation book to market in this jurisdiction.

Now in its thirtieth edition, this indispensable guide to capital taxes provides the reader with fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. All changes brought about by Finance Act 2021 are incorporated into the text. All relevant information issued by the Revenue Commissioners is also referenced.

Each of the three sections of the book takes a different area of tax and runs through each Act and SI that is relevant to it. The legislation is accompanied by notes which set out definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.
1. Stamp Duties: Legislation
2. Regulations and Orders
3. European Legislation
4. Stamp Duty Exemptions (Miscellaneous Acts)
5. Table of Cases (Stamp Duties)
6. Table of Statutory References (Stamp Duties)
7. Destination Table
8. Index (Stamp Duties)
9. Capital Acquisitions Tax: Legislation
10. Regulations and Orders
11. Table of Cases (Capital Acquisitions Tax)
12. Table of Statutory References (Capital Acquisitions Tax)
13. Destination Table
14. Index (Capital Acquisitions Tax)
15. Local Property Tax: Legislation
16. Regulations and Orders
17. Table of Statutory References (Local Property Tax)
18. Index (Local Property Tax)

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