Capital Tax Acts 2022

· Bloomsbury Publishing
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Sobre este e-book

Now in its thirtieth edition, this indispensable guide to capital taxes provides the reader with fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. All changes brought about by Finance Act 2021, Finance (Covid-19 and Miscellaneous Provisions) Act 2021 and Finance (Local Property Tax) (Amendment) Act 2021 are incorporated into the text. All relevant information issued by the Revenue Commissioners is also referenced.

Each of the three sections of the book takes a different area of tax and runs through each Act and SI that is relevant to it. The legislation is accompanied by notes which set out definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.

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

Sobre o autor

Michael Buckley, BA, Dip in Legal Studies, worked with the Revenue Commissioners for many years. He was closely involved in the preparation of the legislation that consolidated Irish capital acquisitions tax. He has been the author of Capital Tax Acts for 20 years.

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