TY  - BOOK
AU  - Bohan,Brian
AU  - McCarthy,Fergus
TI  - Capital acquisitions tax
SN  - 9781780433523 (hbk.) :
AV  - KDK1491 
U1  - 343.41705245 BOH 
PY  - 2013///
CY  - Haywards Heath
PB  - Bloomsbury Professional
KW  - Taxation
KW  - Ireland
KW  - Capital gains tax
KW  - Law and legislation
KW  - Law
KW  - ukslc
KW  - Taxation & duties law
KW  - thema
N1  - 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
N2  - This book guides the practitioner through the financial processes required to be navigated when handling transactions with a capital acquisition tax aspect
ER  -