Bohan / McCarthy / Broderick

Bohan and McCarthy: Capital Acquisitions Tax

5. Auflage

Bloomsbury

ISBN 978-1-5265-2486-7

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Bibliografische Daten

Buch. Hardcover

5. Auflage. 2025

In englischer Sprache

Umfang: 1024 S.

Format (B x L): 15,6 x 24,8 cm

Verlag: Bloomsbury

ISBN: 978-1-5265-2486-7

Produktbeschreibung

Covering all of the key aspects of estate planning and capital acquisitions tax, the fifth edition of this book is fully updated to Finance Act 2024 and deals with all major developments over the past decade. Bohan and McCarthy: Capital Acquisitions Tax is the leading authority on CAT in Ireland.

The fifth edition includes the following:

* coverage of capital acquisitions tax amendments brought in by Finance Acts 2014 to 2024, and in particular the very significant changes relating to agricultural relief and the dwelling-house exemption;
* analysis of all published Irish case law on capital acquisitions tax, including Tax Appeal Commissioners cases;
* details of significant changes to Irish Revenue Guidance in this area;
* reference to UK case law and changes to UK Revenue guidance where it is relevant to Irish CAT law;
* updated examples throughout.

This title is included in Bloomsbury Professional's Irish Tax online service.

Autorinnen und Autoren

Kundeninformationen

A highly practical book written by well known authors who are both lawyers and tax practitioners.

Produktsicherheit

Hersteller

Libri GmbH

Europaallee 1
36244 Bad Hersfeld, DE

gpsr@libri.de

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