Irish Taxation Institute: Educating, Developing and Representing

Key Features

• Content extending to approximately 500 pages
• Extensive commentary on capital acquisitions tax matters, including:
  • Gift tax
  • Inheritance tax
• Tax on discretionary trusts
• Value of property for tax
• Trusts and the free use of property
• Coverage of the various reliefs, as well as repeals, anti-avoidance, valuation of limited interests, and computations
• Updated for the CAT Consolidation Act 2003 and Finance Act 2007
• Section-by-section commentary on the Capital Acquisitions Tax Act
• Hundreds of updated examples on all aspects of CAT
• Detailed appendices

Editors Review

Jonn Condon is a Partner at McMahon & Tweedy Solicitors and has extensive specialist experience in capital taxation and estate planning. He is a Fellow of the Irish Taxation Institute.