Irish Taxation Institute: Educating, Developing and Representing

Finance Act 2008 Edition

Key Features

• Content extending to almost 3,500 pages
• VAT Act 1972–2008, i.e., the VAT Act 1972 consolidated by the editors to Finance Act 2008
• EU Sixth Directive consolidated to reflect all amending Directives
• Unique features:
  • “Development of the VAT Act” (traces the original 1972 sections and all subsequent amendments in chronological order)
• Relevant Irish and EU Regulations and Orders
• Relevant sections of the Taxes Consolidation Act 1997
• Provisional Collection of Taxes Act 1927
• European Communities Act 1972
• Waiver of Certain Tax, Interest and Penalties Act 1993
• Other related Irish and EU legislation
• Table of Cases
• Unique source of VRT legislation
• A detailed footnote system, including:
  • History of each section
  • References to over 150 Irish and EU cases
  • References to regulations and orders
  • References to Revenue e-briefs
  • Revenue precedents
  • References to Revenue Statements of Practice
  • Tax Briefing references
  • References to Irish Tax Review articles
• Detailed Index

Editors:

Breen Cassidy is a partner with Ernst & Young and head of its Indirect Tax Services Group. Formerly with the Revenue Commissioners, Breen has over 20 years’ experience in VAT. He is a member of the Indirect Taxes Committee of the Irish Taxation Institute.

Jim Somers, formerly partner-in-charge of the Indirect Tax Services Group at Ernst & Young (retired), is now an independent consultant.