Bohan and McCarthy: Capital Acquisitions Tax: A Guide to Irish Law

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9781780433523: Bohan and McCarthy: Capital Acquisitions Tax: A Guide to Irish Law

Bohan and McCarthy: Capital Acquisitions Tax is recognized by Irish tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect. This fourth edition includes changes to Ireland's CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997, introduced in five Finance Acts (2009 to 2013 inclusive); relevant Irish and other case law since 2008; analysis of and reference to updated revenue commentary and precedents since 2008; and updated worked computations and examples where necessary in the context of any changes in CAT law. Table of contents: definitions * territoriality * gift tax, inheritance tax, and property tax * taxable value * valuation * valuation date * reliefs * agricultural property * business relief * exemptions * computation of CAT * double taxation relief * co-ownership * partnerships and Lloyd's Underwriters * settlements * discretionary trusts * insurance * probate tax * anti-avoidance * returns and assessments * revenue powers and appeals * payment of tax * miscellaneous.

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About the Author:

Written by Brian Bohan FITI, TEP and Fergus McCarthy LLB, TEP. Brian Bohan is a solicitor, the founding partner of Bohan Solicitors. As well as being a qualified barrister he is a Fellow of the Institute of Taxation in Ireland. He advises on the legal and taxation aspects of passing wealth to the next generation and on tax and estate planning including company restructuring and inter vivos settlements. He has lectured extensively and is a past President of the Institute of Taxation in Ireland. He was a long-term member of the Council of the Institute of Taxation in Ireland and is currently a member of the Taxation Committee of the Law Society. Fergus McCarthy is a solicitor and works a consultant with Kennelly Tax Advisers Limited. Fergus has written articles for professional publications and the national press. He has also lectured to various professional bodies on tax issues.

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Brian Bohan, Fergus Mccarthy
Published by Bloomsbury Publishing PLC, United Kingdom (2013)
ISBN 10: 1780433522 ISBN 13: 9781780433523
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Book Description Bloomsbury Publishing PLC, United Kingdom, 2013. Hardback. Book Condition: New. 4th Revised edition. 248 x 156 mm. Language: English . Brand New Book. Bohan and McCarthy: Capital Acquisitions Tax is recognised by tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect. The fourth edition includes: 1. Changes to CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997 introduced in five Finance Acts (2009 to 2013 inclusive). 2. Relevant Irish and other case law since 2008. 3. Analysis of and reference to updated Revenue commentary and precedents since 2008. 4. Updated worked computations and examples where necessary in the context of any changes in CAT law. Table of contents: Chapter 1 Introduction Chapter 2 Definitions Chapter 3 Territoriality Chapter 4 Gift Tax, Inheritance Tax and Property Chapter 5 Taxable Value Chapter 6 Valuation Chapter 7 Valuation Date Chapter 8 Reliefs Chapter 9 Agricultural Property Chapter 10 Business Relief Chapter 11 Exemptions Chapter 12 Computation of CAT Chapter 13 Double Taxation Relief Chapter 14 Co-ownership Chapter 15 Partnerships and Lloyd s Underwriters Chapter 16 Settlements Chapter 17 Discretionary Trusts Chapter 18 Insurance Chapter 19 Anti-avoidance Chapter 20 Returns and Assessments Chapter 21 Revenue Powers and Appeals Chapter 22 Payment of Tax and Interest on Tax Chapter 23 Miscellaneous Appendices Appendix A: Probate Tax Appendix B: Agricultural Relief prior to 22 January 1997 Appendix C: Statement of Practice SP-CAT1-04 Previous print edition ISBN: 9781847662439. Bookseller Inventory # AGM9781780433523

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Bohan, Brian; McCarthy, Fergus
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Book Description Bloomsbury Publishing PLC. Book Condition: New. Num Pages: 986 pages. BIC Classification: 1DBR; LNU. Category: (P) Professional & Vocational. Dimension: 248 x 156. Weight in Grams: 368. . 2013. 4th Revised edition. Hardcover. . . . . Books ship from the US and Ireland. Bookseller Inventory # V9781780433523

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Bohan, Brian; McCarthy, Fergus
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Book Description Bloomsbury Publishing PLC, 2013. Book Condition: New. Num Pages: 986 pages. BIC Classification: 1DBR; LNU. Category: (P) Professional & Vocational. Dimension: 248 x 156. Weight in Grams: 368. . 2013. 4th Revised edition. Hardcover. . . . . . Bookseller Inventory # V9781780433523

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Brian Bohan, Fergus Mccarthy
Published by Bloomsbury Publishing PLC, United Kingdom (2013)
ISBN 10: 1780433522 ISBN 13: 9781780433523
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Book Description Bloomsbury Publishing PLC, United Kingdom, 2013. Hardback. Book Condition: New. 4th Revised edition. 248 x 156 mm. Language: English . Brand New Book. Bohan and McCarthy: Capital Acquisitions Tax is recognised by tax practitioners as the leading authority on the law of capital acquisitions tax in Ireland. It guides the practitioner through the financial processes required to navigate when handling transactions with a capital acquisition tax aspect. The fourth edition includes: 1. Changes to CAT Consolidation Act 2003 and the Taxes Consolidation Act 1997 introduced in five Finance Acts (2009 to 2013 inclusive). 2. Relevant Irish and other case law since 2008. 3. Analysis of and reference to updated Revenue commentary and precedents since 2008. 4. Updated worked computations and examples where necessary in the context of any changes in CAT law. Table of contents: Chapter 1 Introduction Chapter 2 Definitions Chapter 3 Territoriality Chapter 4 Gift Tax, Inheritance Tax and Property Chapter 5 Taxable Value Chapter 6 Valuation Chapter 7 Valuation Date Chapter 8 Reliefs Chapter 9 Agricultural Property Chapter 10 Business Relief Chapter 11 Exemptions Chapter 12 Computation of CAT Chapter 13 Double Taxation Relief Chapter 14 Co-ownership Chapter 15 Partnerships and Lloyd s Underwriters Chapter 16 Settlements Chapter 17 Discretionary Trusts Chapter 18 Insurance Chapter 19 Anti-avoidance Chapter 20 Returns and Assessments Chapter 21 Revenue Powers and Appeals Chapter 22 Payment of Tax and Interest on Tax Chapter 23 Miscellaneous Appendices Appendix A: Probate Tax Appendix B: Agricultural Relief prior to 22 January 1997 Appendix C: Statement of Practice SP-CAT1-04 Previous print edition ISBN: 9781847662439. Bookseller Inventory # AGM9781780433523

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