Irish Taxation Institute: Educating, Developing and Representing

Key Features

• A unique and essential publication, devoted solely to this area of Irish tax law and practice and of especial interest to tax practitioners, accountants, solicitors and students of taxation, accountancy and law
• Substantially updated and rewritten – now updated for Finance Act 2008, other relevant legislation and Irish, EU and UK case law
• Each chapter contains a note of recent developments, extracts from case law, Revenue and HMRC material, hundreds of examples and calculations
• Interpretation of the law as it applies to CGT by the Irish and UK Courts as reflected in published cases (including Irish Appeal Commissioners decisions)
• Contains relevant extracts from:

Irish CGT Manual

Irish Revenue published precedents

Irish Revenue Tax Briefings

UK Revenue CGT Manuals

UK Revenue published precedents

Authors:

Tony Appleby is a leading taxation consultant, and is well known as an author and lecturer. He is a Fellow of the Irish Taxation Institute.

Finola O’Hanlon is a solicitor and a Fellow of the Irish Taxation Institute. She is a specialist in corporate restructuring and capital tax planning.

Editor

Jim McCleane is a director with PricewaterhouseCoopers, specialising in tax issues affecting family businesses. He is an Associate of the Irish Taxation Institute and has lectured extensively on the topic of capital gains tax for the Institute on its Education programme and at various conferences.