Irish Capital Gains Tax 2021

Description

Irish Capital Gains Tax provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance. This new edition has been updated to take account of the Finance Act 2020. Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.

Tom Maguire is a tax partner in Deloitte and leads its tax policy and technical services team. He is one of the country's pre-eminent tax commentators and has authored and co-authored a number of leading texts on various tax matters, including Irish Income Tax (formerly "Judge") and Taxation of Companies ("Feeney") which are also published by Bloomsbury.

"Huge achievement in terms of expertise, scholarship and industry". -- Michael McDowell Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax. * The Law Society Gazette (review of the 2020 edition) *