Capital Tax Acts 2023

Description

The thirty-first edition of this indispensable guide to capital taxes encompasses fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. Changes brought about by the Finance Act 2022 are incorporated and all relevant information issued by the Revenue Commissioners is also referenced. Split into three sections, the book covers each Act and SI that is relevant to stamp duty, capital acquisitions tax and local property tax. The legislation is accompanied by easy-to-follow notes which set out definitions, amendments, cross-references, e-Briefs, Tax Briefings, former enactments and relevant case law. This is the authoritative guide to Irish capital taxes and it is an essential manual for tax advisers, tax lawyers, accountants and financial institutions who must remain up to date in these areas of tax.

Fiona McLafferty is a practising Solicitor, an Accredited Mediator and an Associate of the Irish Tax Institute. She is a former Appeal Commissioner at the Tax Appeals Commission. Prior to this role, Fiona was a Solicitor at the Revenue Commissioners for 15 years. She is currently a Managing Director at Deloitte