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Capital acquisitions tax / by Brian Bohan, Fergus McCarthy.

By: Contributor(s): Material type: TextTextPublication details: Haywards Heath : Bloomsbury Professional, 2013.Edition: 4th editionDescription: 1100 pages ; 25 cmISBN:
  • 9781780433523 (hbk.) :
  • 9781780433523(hbk.) :
Subject(s): DDC classification:
  • 343.41705245 BOH
LOC classification:
  • KDK1491
Contents:
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.
Summary: This book guides the practitioner through the financial processes required to be navigated when handling transactions with a capital acquisition tax aspect.
Holdings
Item type Current library Call number Copy number Status Date due Barcode
Reference TUS: Midlands, Main Library Athlone Reference 343.41705245 BOH (Browse shelf(Opens below)) 1 Available 218426

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.

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