{"product_id":"irish-income-tax-2026","title":"Irish Income Tax 2026","description":"\u003cp\u003eTom Maguire\u003c\/p\u003e\n\u003cdiv\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eISBN13:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e9781526537836\u003c\/div\u003e\n\u003cstrong\u003eTo be Published:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eJuly 2026\n\u003cdiv\u003e\n\u003cstrong\u003ePublisher:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eBloomsbury Professional (Ireland)\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eCountry of Publication:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eIreland\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eFormat:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eHardback\u003c\/div\u003e\n\u003cdiv\u003e\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cp\u003eThis tax essential, formerly known as\u003cspan\u003e \u003c\/span\u003e\u003ci\u003eJudge\u003c\/i\u003e, 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.\u003c\/p\u003e\n\u003cp\u003e\u003ci\u003eIrish Income Tax 2026\u003c\/i\u003e\u003cspan\u003e \u003c\/span\u003eprovides 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 2025, which brought in changes to income tax bands, personal tax credits and the Rent Tax Credit.\u003c\/p\u003e\n\u003cp\u003e\u003cstrong\u003eContents:\u003c\/strong\u003e\u003cbr\u003e\u003cstrong\u003e1.\u003c\/strong\u003e General Background\u003cbr\u003e\u003cstrong\u003e2.\u003c\/strong\u003e Assessment and Collection of Tax\u003cbr\u003e\u003cstrong\u003e3.\u003c\/strong\u003e Taxation of Individuals\u003cbr\u003e\u003cstrong\u003e4.\u003c\/strong\u003e Trades and Professions: Basis of Assessment\u003cbr\u003e\u003cstrong\u003e5.\u003c\/strong\u003e Trades and Professions: Calculation of Profits\u003cbr\u003e\u003cstrong\u003e6. \u003c\/strong\u003eCapital Allowances\u003cbr\u003e\u003cstrong\u003e7\u003c\/strong\u003e. Farming and Other Income from Land\u003cbr\u003e\u003cstrong\u003e8\u003c\/strong\u003e. Schedule D: Cases III and IV: Income from Patents; Investment Products\u003cbr\u003e\u003cstrong\u003e9.\u003c\/strong\u003e Schedule F: Distributions from Companies\u003cbr\u003e\u003cstrong\u003e10\u003c\/strong\u003e. Schedule E: Income from Offices and Employments and Covid Related Reliefs\u003cbr\u003e\u003cstrong\u003e11\u003c\/strong\u003e. PAYE, PRSI and Profit Sharing Schemes\u003cbr\u003e\u003cstrong\u003e12.\u003c\/strong\u003e Immovable Property\u003cbr\u003e\u003cstrong\u003e13.\u003c\/strong\u003e Foreign Aspects\u003cbr\u003e\u003cstrong\u003e14.\u003c\/strong\u003e Double Taxation Relief\u003cbr\u003e\u003cstrong\u003e15.\u003c\/strong\u003e Estates and Settlement\u003cbr\u003e\u003cstrong\u003e16. \u003c\/strong\u003eRetirement Plans\u003cbr\u003e\u003cstrong\u003e17.\u003c\/strong\u003e Anti-Avoidance\u003cbr\u003e\u003cstrong\u003e18.\u003c\/strong\u003e Exemptions and Reliefs\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e","brand":"Bloomsbury Professional","offers":[{"title":"Default Title","offer_id":56623735669060,"sku":"9781526537836","price":240.0,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1765\/5181\/files\/9781526537836_1.jpg?v=1775727562","url":"https:\/\/legalbooks.ie\/en-gb\/products\/irish-income-tax-2026","provider":"Legal \u0026 General \/ Legalbooks.ie","version":"1.0","type":"link"}