{"product_id":"irish-capital-gains-tax-2026","title":"Irish Capital Gains Tax 2026","description":"\u003cp\u003eTom Maguire\u003c\/p\u003e\n\u003cdiv\u003e\n\u003cstrong\u003eISBN13:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e9781526537706\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cstrong\u003ePrevious Edition ISBN:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003e9781526533272\u003c\/div\u003e\n\u003cdiv\u003e\n\u003cstrong\u003ePublished:\u003cspan\u003e \u003c\/span\u003e\u003c\/strong\u003eMay 2026\u003c\/div\u003e\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\u003eIrish Capital Gains Tax 2026 provides in-depth analysis and interpretation of the law as it is applied to capital gains tax 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.\u003c\/p\u003e\n\u003cp\u003eThis new edition has been updated to take account of the changes brought in by the Finance Act 2025, including changes to entrepreneur relief.\u003c\/p\u003e\n\u003cdl id=\"contents\"\u003e\n\u003cdt\u003e\n\u003cstrong\u003eContents\u003c\/strong\u003e:\u003c\/dt\u003e\n\u003cdd\u003e1: Introduction and definitions\u003c\/dd\u003e\n\u003cdd\u003e2: Interpretation and Application of Tax Statute\u003c\/dd\u003e\n\u003cdd\u003e3: Assets\u003c\/dd\u003e\n\u003cdd\u003e4: What is a Disposal?\u003c\/dd\u003e\n\u003cdd\u003e5: Treatment of Residents and Non-Residents\u003c\/dd\u003e\n\u003cdd\u003e6: Married Persons and Civil Partners\u003c\/dd\u003e\n\u003cdd\u003e7: Partnerships\u003c\/dd\u003e\n\u003cdd\u003e8: Computational Rules\u003c\/dd\u003e\n\u003cdd\u003e9: Reliefs and Exemptions\u003c\/dd\u003e\n\u003cdd\u003e10: Share Dealings\u003c\/dd\u003e\n\u003cdd\u003e11: Corporate Reorganisations\u003c\/dd\u003e\n\u003cdd\u003e12: Debts\u003c\/dd\u003e\n\u003cdd\u003e13: Financial Transactions\u003c\/dd\u003e\n\u003cdd\u003e14: Trusts\u003c\/dd\u003e\n\u003cdd\u003e15: Anti-Avoidance\u003c\/dd\u003e\n\u003cdd\u003e16: Capital Gains Tax and Companies\u003c\/dd\u003e\n\u003cdd\u003e17: Administration\u003c\/dd\u003e\n\u003cdd\u003e18: Relief for Double Taxation from Capital Gains Tax Perspective\u003c\/dd\u003e\n\u003cdd\u003e19: Transactions Permitted by The Companies Act 2014\u003c\/dd\u003e\n\u003cdd\u003e20: Development Land\u003c\/dd\u003e\n\u003c\/dl\u003e\n\u003c\/div\u003e","brand":"Bloomsbury Professional","offers":[{"title":"Default Title","offer_id":56993331937604,"sku":"9781526537706","price":252.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1765\/5181\/files\/9781526537706_1.jpg?v=1784288789","url":"https:\/\/legalbooks.ie\/products\/irish-capital-gains-tax-2026","provider":"Legal \u0026 General \/ Legalbooks.ie","version":"1.0","type":"link"}