Irish Income Tax 2025


Price:
€295

Description

Tom Maguire


ISBN13: 9781526533449
Previous Edition ISBN: 9781526530189
To be Published: July 2025
Publisher: Bloomsbury Professional (Ireland)
Country of Publication: Ireland
Format: Hardback

This tax essential, formerly known as Judge, 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.


Irish Income Tax 2025 provides 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 2024.


Contents:
1. General Background
2. Assessment and Collection of Tax
3. Taxation of Individuals
4. Trades and Professions: Basis of Assessment
5. Trades and Professions: Calculation of Profits
6. Capital Allowances
7. Farming and Other Income from Land
8. Schedule D: Cases III and IV: Income from Patents; Investment Products
9. Schedule F: Distributions from Companies
10. Schedule E: Income from Offices and Employments and Covid Related Reliefs
11. PAYE, PRSI and Profit Sharing Schemes
12. Immovable Property
13. Foreign Aspects
14. Double Taxation Relief
15. Estates and Settlement
16. Retirement Plans
17. Anti-Avoidance
18. Exemptions and Reliefs

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