Irish Taxation Institute: Educating, Developing and Representing

Key Features

• Invaluable to tax advisers, accountants, Revenue officials and students of accountancy, tax and law
• Completely rewritten in 2007 – this new edition is now updated for Finance Act 2008, as well as other relevant legislation and Irish and EU case law
• Detailed analysis of the critical areas of VAT and their application to commerce
• Invaluable commentary on Irish VAT law as set out in the VAT Acts 1972-2008
• Chapters include: Taxable Persons and Agents, Supply of Goods, Supply of Services, Trade with non-EU Member States, Time of Supply, Rates of Tax, Exemptions, Deductible VAT, Appeals, Amount on which VAT is Chargeable, Margin and other Special Deduction Schemes, Administration Issues, VAT Returns, VIES and INTRASTAT Returns, Anti-avoidance, Estimates and Assessments of Tax Due, Foreign Traders, Interest and Penalties, Records, Invoices and other Documents, Registration, Revenue Audits, Revenue Powers, Unjust Enrichment and Asset Finance
• Many useful appendices: Historic VAT Rates, Exempted Activities, Lists of Chargeable Goods and Services, List of Multipliers, Distance Selling Thresholds, List of VAT number formats, reproductions of common VAT forms
• Unique “Further Reading” sections at the end of chapters directing readers to further useful material, Tax Briefings, ITR Articles, Revenue Commissioners Leaflets etc.
• Dozens of detailed examples in every chapter
• Bibliography, Table of Cases, Table of Statutes and detailed index.
  

Authors

Sean Brodie spent almost 20 years with the Revenue Commissioners working in VAT before joining PricewaterhouseCoopers in 1999. A VAT partner with the firm, he has lectured extensively in VAT for both the Institute and the Law Society of Ireland.

Gabrielle Dillon is a senior manager with Dermot O’Brien & Associates, a firm specialising in VAT consultancy services, having previously worked in the VAT Department of BDO Simpson Xavier. She is an Associate of the Irish Taxation Institute and lectures in VAT on the Institute’s Education programme. She is currently the regular author of VAT News in the Irish Tax Review.