Irish Taxation Institute: Educating, Developing and Representing

Finance Act 2005 Edition

Key Features

Focus is on valuations for tax purposes, and includes particularly:

• Valuer’s Role and Valuation Report.
• Principles of Valuation.
• Dividend Yield.
• Earnings Basis.
• Assets Basis.
• Valuation for Commercial Purposes.
• Discussion of Tax Legislation where "Market Value" arises.
• Dealing with Revenue.

Editors Review

Denis Cremins is a Taxation Partner with PricewaterhouseCoopers. He is a Fellow and a former Council Member of the Irish Taxation Institute, and was called to the Irish Bar in July 2002.