Irish Taxation Institute: Educating, Developing and Representing

Key Features

• Immensely valuable to tax practitioners, accountants, solicitors, students of law, accountancy and tax
• Updated for Finance Act 2008 as well as other relevant legislation, Irish and EU case law
• An essential guide to Corporation Tax, substantially rewritten and reorganised
• Hundreds of worked examples, many useful summary charts and flow diagrams
• Detailed coverage of Irish, EU and UK case law
• Useful chapter appendices, including historic material, calculations and extracts from Revenue material, statements of practice, Tax Briefing articles etc.
• Detailed chapters dealing with a systematic approach to the preparation of Form CT1 and the accompanying corporation tax computation
• Extracts from relevant Revenue materials
• Table of Cases, Table of Legislation, List of Abbreviations and detailed index
• Chapters include:
  
  • The European Influence, Income Classification Rates and Dates, Capital Allowances, Losses, Manufacturing Relief, Distributions and Withholding Tax, A Company Purchasing own shares, Close Companies, Groups – Payments and Losses, Companies Capital Gains, Holding Companies, Investment Companies & other Special Companies, Self Assessment, Pay & File, Administration, Review of Financial Statements, Corporation Tax Computation, and IFRS

Authors:

Frank Brennan, Dr.Econ.Sc., is a Fellow of the Irish Taxation Institute and was for many years an Institute Council Member. He is a leading taxation consultant, specialising in corporate restructuring and estate planning.

Paul Moore is a taxation consultant specialising in tax planning. He is a Fellow and Past President of the Irish Taxation Institute, and was one of the private-sector referees on the Taxes Consolidation Project during 1996/1997.

Helen O’Sullivan is the deputy global tax director of the Axis Speciality Europe Ltd.. As well as being a chartered accountant, she is a Fellow and Council Member of the Irish Taxation Institute.

Editor

Michael Ryan is a consultant with McCann Fitzgerald, where he heads the firm’s Tax Group. He is an Associate of the Irish Taxation Institute, and has served as an Institute Council Member and on several committees. He qualified as a Chartered Accountant in 1982 and is a Fellow of the Institute of Chartered Accountants in Ireland.