Capital Tax Acts 2021

Description

Now in its twenty-ninth edition, this indispensable guide to capital taxes provides the reader with annotated legislation in the areas of stamp duty, CAT and local property tax. All changes brought by the Finance Act 2020 are included. All relevant information issued by the Revenue Commissioners is also included. Each section of the book takes the area of tax it deals with and runs through each Act and SI which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.

Michael Buckley, BA, Dip in Legal Studies, works with the Revenue Commissioners in Dublin Castle.

How useful it is to have in one place a comprehensive and up-to-date publication covering capital acquisitions tax, stamp duty, and local property tax! The editor has painstakingly annotated the legislation in a single, convenient publication and, in so doing, has carried out a real service for solicitors working in this area. This book will prove to be of immeasurable value to practitioners, policymakers and academics alike. My version is already tagged with sticky notes - a mark of its utility. * The Law Society Gazette *