Bohan and McCarthy - Capital Acquisitions Tax

Bohan and McCarthy - Capital Acquisitions Tax

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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: 9781847662439CATCA 2003, s 112 provides that references to the old obsolete death duties will be regarded as references to inheritance tax: (a) In documents executed prior to 31 March 1976, a reference in a document to a#39;succession dutya#39; and a#39;legacy dutya#39;anbsp;...

Title:Bohan and McCarthy - Capital Acquisitions Tax
Author: Brian Bohan, Fergus McCarthy
Publisher:A&C Black - 2013-12-31

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