Irish Capital Gains Tax 2022

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Description

Author: Tom Maguire

Format: Hardback 1768 pages

Publisher: Bloomsbury Publishing PLC

Imprint: Bloomsbury Professional

ISBN: 9781526524058

Published: 16 Jun 2022

 

"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). 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 2021.

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