Revenue Law

Revenue Law

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Description

This work covers every area of Irish revenue law. It focuses in detail on Irish and UK case law surrounding the development and application of these taxes, and in this regard should be valuable to the practitioner and student alike. It provides comprehensive analysis of all relevant statutes.show more

Product details

  • Book
  • Round Hall Ltd
  • Dublin, Ireland
  • 1858001323
  • 9781858001326

Table of contents

Part 1: Overview of revenue law; the Constitution and the European Community; sources of law; the tax jurisdiction; administration of the tax system; income tax - basic principles; personal taxation; income tax - exemptions; pensions and retirement annuities; Schedule C; trading and professional income; property dealing and development legislation; taxation of partnerships. Part 2: Schedule E; capital allowances; urban and rural renewal allowances; Schedule D Case III; Schedule D Case IV; Schedule D Case V; Schedule F; taxation of trusts; revocable dispositions, settlements and covenants - anti avoidance; estates in the course of administration; tax avoidance - general provisions; tax avoidance - specific provisions; double taxation relief; the OECD Model Convention.show more