Irish Taxation Institute: Educating, Developing and Representing

Key Features

Volume 1

Authoritative text on taxation policy, law and practice in Ireland

Updated for Finance Act 2008 and other relevant legislation as well as Irish, EU and UK case law

Suitable for educational purposes and for anyone interested in the area as an overview of the law and practice of Irish taxation

Areas covered are:

• The theoretical framework of taxation
• Value-Added Tax
• Income Tax
• Capital Gains Tax
• Corporation Tax
• Capital Acquisitions Tax CAT

Contains commentary on legislation, relevant case law and current issues in Irish taxation

Includes hundreds of illustrative examples and calculations

Table of cases, table of statutory reference, abbreviations and detailed index

 

Volume 2

Question-and-answer bank with over 100 worked examples

It contains

Areas covered are:

• Over 200 questions and assignments
• Questions of mixed complexity – both simple and technically difficult
• Expanded revision questions section

Includes over 20 helpful charts and tables for the most commonly used rates, bands, credits and allowances

Authors and Contributors

Pat Kennedy is senior VAT manager at BDO Simpson Xavier and has worked for almost 20 years in VAT, both with the Revenue Commissioners and in practice.

Paul Murphy is a taxation consultant and management accountant for Martin J. Kelly & Co. He is a corporation tax lecturer for the Irish Taxation Institute and is a member of both the Irish Taxation Institute and the ACCA.

Caitriona Gaynor is a lecturer in taxation at BPP Professional. Caitriona previously worked with Ernst & Young in Dublin. She is an Associate of both the Irish Taxation Institute and the Institute of Chartered Accountants in Ireland.

Margaret Sheridan is a tax manager with PricewaterhouseCoopers. She is an Associate and former Council Member of the Irish Taxation Institute.

Martina Whyte FCA, AITI is a member of the Irish Taxation Institute and Institute of Chartered Accountants in Ireland. She was responsible for Corporate Tax Compliance & Planning for two leading multinational manufacturers. She also lectures in taxation for the Irish Taxation Institute, Institute of Chartered Accountants in Ireland and DIT.

Laurence May AITI, ACA is a graduate of National University of Ireland Galway, from which he holds a Bachelor of Commerce Degree and a Masters in Accounting and is an Associate of the Irish Taxation Institute and Institute of Chartered Accountants in Ireland. He is currently a manager with KPMG, Galway and tutors in NUI Galway.

Editors

Dr Gerardine Doyle, (Editor, Volume 1), is the head of teaching and learning at the UCD School of Business and lectures in taxation and financial accounting at University College, Dublin. Before moving to academia, she worked for seven years with KPMG – Stokes Kennedy Crowley. She is an Associate of the Irish Taxation Institute and a Fellow of the Institute of Chartered Accountants in Ireland.

Emer Mulligan, (Editor, Volume 2), is a lecturer in taxation at NUI, Galway. Prior to that, she worked as a tax manager at PriceWaterhouse and as a part-time lecturer at Dublin City University. She is an Associate of the Irish Taxation Institute.