Capital Tax Acts 2024

(Paperback)

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Description

"... of immeasurable value to practitioners, policymakers and academics alike" Law Society Gazette review of the 2021 edition The thirty-second 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 2023 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. This title is included in Bloomsbury Professional's Irish Tax online service.

Reviews

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. * Law Society Gazette, review of the 2021 edition. *

Author Bio

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.