Capital Tax Acts 2021

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Publisher: Bloomsbury

Publication date: 18/03/2021

ISBN: 9781526513687 


Now in its twenty-ninth edition, this indispensable guide to capital taxes provides the reader with annotated legislation in the areas of stamp duty, CAT and local property tax. All changes brought by the Finance Act 2020 are included. All relevant information issued by the Revenue Commissioners is also included.
Each section of the book takes the area of tax it deals with and runs through each Act and SI which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.




Stamp Duties;
Regulations and Orders;
European Legislation;
Stamp Duty Exemptions (Miscellaneous Acts);
Table of Cases (Stamp Duties);
Table of Statutory References (Stamp Duties);
Destination Table;
Index (Stamp Duties);
Capital Acquisitions Tax;
Regulations and Orders;
Table of Cases (Capital Acquisitions Tax);
Table of Statutory References (Capital Acquisitions Tax);
Destination Table;
Index (Capital Acquisitions Tax);
Local Property Tax;
Regulations and Orders;
Table of Statutory References (LPT);
Index (LPT).

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