Irish Capital Gains Tax 2019


By: Tom Maguire

Published: 30-05-2019
Format: Hardback
Edition: 1st
Extent: 2000
ISBN: 9781784517342


About Irish Capital Gains Tax 2019
Irish Capital Gains Tax provides in-depth analysis and interpretation of the law as it applies to chargeable gains, This will include a review of significant decisions given the Irish and UK courts as well as the Appeal Commissioners' decisions on the subject. It will also include commentary on Revenue guidance, administration of capital gains tax, computational rules and key reliefs and allowances.

Table Of Contents
1. Introduction and definitions
2. Overview of statutory interpretation in a CGT context.
3. What is an asset for CGT purposes
4. What is a disposal for CGT purposes
5. Persons chargeable to CGT.
6. Treatment of married couples and civil partnerships
7. Taxation of partnerships
8. Computational rules
9. Share transactions
10. Debts
11. Financial instruments
12. Trusts
13. Anti-avoidance.
14. Taxation of companies
15. Foreign tax matters
16. Administration