Irish Taxation Institute: Educating, Developing and Representing

Key Features

Essential reading for tax practitioners, students, solicitors and business advisers

An explanation of the general principles of Stamp Duty

Analysis of the main heads of charge and the various reliefs and exemptions

Guidance on administrative matters in such stamping procedures as adjudications, penalties, surcharges, appeals processes and valuations

Unique full colour wall chart illustrating what is a stampable transaction

An invaluable and practical guide to Stamp Duty

Chapters include:

• Documents, Heads of Charge, Territoriality, Mandatory Tax and Professional Duties, Contingent, Variable and Unascertainable Consideration, Conveyances on Sale, Deemed Conveyances on Sale, Contracts Treated as Conveyances on Sale, Leases, Imposed Duties, Transfers Between Associated Companies, Reconstructions and Amalgamations, Financial Services Instruments, Exemptions and Reliefs, Farming, Share Acquisitions & Buy-Backs, Shares, Trusts, Partnerships, Marital Breakdown, Distributions, Options, CREST, Residential and Commercial Property, Incorporation of a Business, Sale of a Business, Sale and Leaseback Transactions, Administration and Procedures, Anti-avoidance and Double Taxation

Useful appendices with historic information

Reproduction of common Stamp Duty Forms and Information

Table of Cases, Table of Legislation and Index

 

Authors:

Tom Power is a practising barrister and an Associate of the Irish Taxation Institute. Prior to being called to the Bar, Tom practised as a tax consultant for 12 years. He has lectured extensively for the Irish Taxation Institute, Dublin City University, the Law Society of Ireland and various private colleges.

Emmet Scully (LLB 1991) is a partner at LK Shields Solicitors since 1998, specialising in mergers and acquisitions, corporate finance and restructurings. Emmet is a member of the Taxation Committee of the Law Society of Ireland.

Editor

Caroline Devlin is a tax partner at Arthur Cox and an Associate of the Irish Taxation Institute. She specialises in the taxation aspects of commercial transactions.