Capital acquisitions tax /
Bohan, Brian,
Capital acquisitions tax / by Brian Bohan, Fergus McCarthy. - 4th edition. - Haywards Heath : Bloomsbury Professional, 2013. - 1100 pages ; 25 cm
1.Introduction -- 2.Definitions -- 3.Terminology -- 4.Gift tax, inheritance tax and property -- 5.Taxable value -- 6.Valuation -- 7.Valuation date -- 8.Reliefs -- 9.Agricultural property -- 10.Business relief -- 11.Exemption -- 12.Computation of CAT -- 13.Double taxation relief -- 14.Co-ownership -- 15.Partnerships and Lloyd\'s Underwriters -- 16.Settlements -- 17.Discretionary trusts -- 18.Insurance -- 19.Anti-avoidance -- 20.Returns and assessment -- 21.Revenue powers and appeals -- 22.Payment of tax and interest on tax -- 23.Miscellaneous.
This book guides the practitioner through the financial processes required to be navigated when handling transactions with a capital acquisition tax aspect.
9781780433523 (hbk.) : £163.00 9781780433523(hbk.) : Đ163.00
Taxation--Ireland
Capital gains tax--Ireland
Taxation--Law and legislation--Ireland
Law.
Taxation & duties law
Ireland
KDK1491
343.41705245 BOH
Capital acquisitions tax / by Brian Bohan, Fergus McCarthy. - 4th edition. - Haywards Heath : Bloomsbury Professional, 2013. - 1100 pages ; 25 cm
1.Introduction -- 2.Definitions -- 3.Terminology -- 4.Gift tax, inheritance tax and property -- 5.Taxable value -- 6.Valuation -- 7.Valuation date -- 8.Reliefs -- 9.Agricultural property -- 10.Business relief -- 11.Exemption -- 12.Computation of CAT -- 13.Double taxation relief -- 14.Co-ownership -- 15.Partnerships and Lloyd\'s Underwriters -- 16.Settlements -- 17.Discretionary trusts -- 18.Insurance -- 19.Anti-avoidance -- 20.Returns and assessment -- 21.Revenue powers and appeals -- 22.Payment of tax and interest on tax -- 23.Miscellaneous.
This book guides the practitioner through the financial processes required to be navigated when handling transactions with a capital acquisition tax aspect.
9781780433523 (hbk.) : £163.00 9781780433523(hbk.) : Đ163.00
Taxation--Ireland
Capital gains tax--Ireland
Taxation--Law and legislation--Ireland
Law.
Taxation & duties law
Ireland
KDK1491
343.41705245 BOH