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Irish Income Tax 2025

Coming Soon Irish Income Tax 2025

Irish Income Tax 2025

作者： Tom Maguire
出版商： Bloomsbury Professional (formerly Tottel Publishing)
ISBN: 9781526533449
出版时间 July 2025
规格： Hardback
适应领域： Ireland ? 免责申明：
Countri(es) stated herein are used as reference only

￥2,749.50

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This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision.

Irish Income Tax 2025 provides a complete analysis of the principles and practice of income tax in Ireland. It also provides an examination of recent key decisions by the courts in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2024.
1.
General Background
2.
Assessment and Collection of Tax
3.
Taxation of Individuals
4.
Trades and Professions: Basis of Assessment
5.
Trades and Professions: Calculation of Profits
6.
Capital Allowances
7.
Farming and Other Income from Land
8.
Schedule D: Cases III and IV: Income from Patents; Investment Products
9.
Schedule F: Distributions from Companies
10.
Schedule E: Income from Offices and Employments and Covid Related Reliefs
11.
PAYE, PRSI and Profit Sharing Schemes
12.
Immovable Property
13.
Foreign Aspects
14.
Double Taxation Relief
15.
Estates and Settlement
16.
Retirement Plans
17.
Anti-Avoidance
18.
Exemptions and Reliefs

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