Irish Capital Gains Tax 2021
Irish Capital Gains Tax 2021

Author: Tom Maguire

Publisher: Bloomsbury Publishing

Published: 2021-09-23

Total Pages: 1426

ISBN-13: 1526520052

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Irish Capital Gains Tax provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance. This new edition has been updated to take account of the Finance Act 2020. Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.

Wylie on Irish Landlord and Tenant Law
Wylie on Irish Landlord and Tenant Law

Author: J C W Wylie

Publisher: Bloomsbury Publishing

Published: 2022-07-04

Total Pages: 1005

ISBN-13: 1526522055

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This fourth edition comprehensively deals with all aspects of landlord and tenant law, both commercial and residential. It provides essential guidance for all practitioners who advise on this area of law. The book covers everything from the basics (such as explaining the nature of the relationship between landlord and tenant) to more complex matters such as when disputes arise, and the controversial subjects of rent reviews and guarantees. In this new edition the following is covered in detail for the first time: LEGISLATION Residential Tenancies (Amendment) Act 2015 Planning and Development (Housing) and Residential Tenancies Act 2016 Landlord and Tenant (Ground Rents) (Amendment) Act 2019 Housing (Standards for Rented Houses) Regulations 2017 COURT PROCEDURE Circuit Court Rules (Jurisdiction) 2017 District Court (Residential Tenancies) Rules 2018 District Court (Enforcement of Orders) Rules 2020 The fourth edition also analyses recent cases on many aspects of the law, including agreements for leases, notices to quit, application of European Convention on Human Rights, operation of Residential Tenancies Acts, forfeiture, repairing obligations, construction of leases, set-off against rent, new tenancy rights, Keep Open clauses, user covenants and restraint of trade, role and jurisdiction of experts, tenant insolvency and examinership, turnover rents, surrender by operation of law, ejectment proceedings, renunciations, quiet enjoyment and derogation from grant, Circuit Court jurisdiction, acquisition of the freehold and withholding consent to assignment. Wylie on Irish Landlord and Tenant Law has long been recognised as the definitive work on this area of law. This title is included in Bloomsbury Professional's Irish Property Law online service.

Capital Tax Acts 2021
Capital Tax Acts 2021

Author: Michael Buckley

Publisher: Bloomsbury Publishing

Published: 2021-04-09

Total Pages: 1742

ISBN-13: 1526513692

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Now in its twenty-ninth edition, this indispensable guide to capital taxes provides the reader with annotated legislation in the areas of stamp duty, CAT and local property tax. All changes brought by the Finance Act 2020 are included. All relevant information issued by the Revenue Commissioners is also included. Each section of the book takes the area of tax it deals with and runs through each Act and SI which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.

Irish Capital Gains Tax 2022
Irish Capital Gains Tax 2022

Author: Tom Maguire

Publisher: Bloomsbury Publishing

Published: 2022-07-04

Total Pages: 1641

ISBN-13: 1526524066

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“Given the depth of detail, the comprehensive treatment of the subject, and the clear explanations of each area of this important tax for practising solicitors, this is undoubtedly the reference book for Irish capital gains tax.” The Law Society Gazette (review of the 2020 edition). Provides in-depth analysis and interpretation of the law as it is applied to CGT by the Irish and UK courts as well as in Appeal Commissioners' decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance. This new edition has been updated to take account of the Finance Act 2021. This title is included in Bloomsbury Professional's Irish Tax online service.

Feeney: The Taxation of Companies 2019
Feeney: The Taxation of Companies 2019

Author: Michael Feeney

Publisher: Bloomsbury Publishing

Published: 2019-04-19

Total Pages: 2416

ISBN-13: 1526506920

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This key book provides the most comprehensive analysis and commentary available on the taxation of companies in Ireland. Now in its 23rd year of publication, this extremely practical book features detailed worked examples and extensive references to case law throughout the work. The guidance and advice outlines how to successfully apply the new tax reliefs, keeping your clients' tax liabilities as low as possible. This new edition has been updated to the Finance Act 2018 and incorporates the many substantive legal changes that have taken place in the last year, including: - The new controlled foreign companies legislation: whereby, for Irish tax purposes, undistributed income of controlled foreign subsidiaries may be attributed to an Irish controlling company of those subsidiaries. - The capital gains tax exit charge legislation, which has been completely re-written and substituted for the existing legislation. - Film relief, which has been extended for another four years, to 31 December 2024, but which has also been extensively amended There have also been numerous legal smaller changes that have been addressed and incorporated into this new edition, such as the technical change in specified tangible assets to the 80% restriction on allowable capital allowances, the extension of accelerated capital allowances to expenditure on energy-efficient equipment, the accelerated capital allowances for equipment and buildings for childcare centres or fitness centres for employee and the extension of relief for start-up companies.

Venture Capital Investment and Government Incentives
Venture Capital Investment and Government Incentives

Author: Tamara Wilkinson

Publisher: Bloomsbury Publishing

Published: 2024-09-05

Total Pages: 299

ISBN-13: 150997637X

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This book explores the best ways for governments to design venture capital investment incentives. Venture capital is a multi-billion-dollar industry and a major driver of innovation and national growth. Investment in startup companies by venture capital funds helps finance new inventions and create wealth, economic growth, and jobs. However, because venture capital investment is highly risky and sensitive to market downturns, many governments around the world use special legal and tax incentives to help encourage this form of investment. Since the introduction of the first venture capital incentive in the USA in 1958, scores of venture capital incentives have come and gone. These incentives have experienced varied success, with some failing entirely. Filling a gap in an important area, this book employs a legal and regulatory approach to examine venture capital policy from a global perspective. It uses an analytical framework to evaluate the design, implementation, and success of incentives, and looks at over 60 examples from 25 countries around the world. The book is aimed at researchers and policy makers in law, finance and economics, as well as practitioners and investors in the venture capital space. The book introduces the legal aspects of venture capital investment and presents a list of leading practice guidelines and recommendations to help policy makers design effective, efficient, and appropriate venture capital incentives.

Irish Income Tax 2023
Irish Income Tax 2023

Author: Tom Maguire

Publisher: Bloomsbury Publishing

Published: 2023-08-11

Total Pages: 3514

ISBN-13: 1526526697

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"The Bible of Irish income tax ...", Irish Independent, 28 January 2018. This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision. It provides a complete analysis of the principles and practice of income tax in Ireland. It also provides an examination of recent key decisions by the courts both in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2022. This title is included in Bloomsbury Professional's Irish Tax online service.

Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries
Tax Avoidance, Fraud Detection and Related Accounting Issues: Insights from the Visegrad Group Countries

Author: Piotr Luty

Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Published: 2022-08-10

Total Pages: 119

ISBN-13: 8376959700

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Książka powstała przy współudziale naukowców z Polski oraz Czech, w tym także młodych naukowców ze Szkoły Doktorskiej UEW. Omówione w monografii zagadnienia dotyczą teoretycznych aspektów unikania opodatkowania i roli rachunkowości w wykrywaniu oszustw finansowych. Szczególnym jej walorem są rozdziały o charakterze aplikacyjnym, opisujące wykrywanie manipulacji w sektorze najmu oraz ukazujące wpływ zmian systemu prawa podatkowego na występowanie anomalii w kształtowaniu podatku od zysków kapitałowych.