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详细
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. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance. This new edition has been updated to take account of the Finance Act 2023.
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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 The Companies Act 2014
Chapter 20: Development Land
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““Huge achievement in terms of expertise, scholarship and industry”.” – Michael McDowell,
“Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax.” – The Law Society Gazette (review of the 2020 edition)