Capital Acquisitions Tax

Capital Acquisitions Tax

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This major in-depth work examines the practical implications of this complex tax, and features detailed worked examples and extensive case law references throughout. The interaction of capital acquisitions tax with the other taxes is fully explained, with many grey areas looked into and cleared up. This second edition has been completely rewritten, updated and revised, and covers the relevant revenue statements of practice, regulations and revenue forms.
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Product details

  • Hardback | 876 pages
  • Butterworth Ireland
  • Dublin, Ireland
  • Revised
  • 2nd Revised edition
  • 1854757628
  • 9781854757623

Table of contents

Introduction; Definitions; Territoriality; Gift Tax; Inheritance Tax and Property; Taxable Value; Valuation; Valuation Date; Reliefs; Agricultural Property; Business Relief; Exemptions; Computation of CAT; Double Taxation Relief; Co-ownership; Partnership and Lloyd's Underwriters; Settlements; Discretionary Trusts; Insurance; Probate Tax; Anti-Avoidance; Returns and Assessments; Revenue Powers and Appeals; Payment of Tax; Miscellaneous; Appendices
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