Irish Taxation Institute: Educating, Developing and Representing

Key Features

Approximately 250 pages.

Updated for Finance Act 2004-6 and other recent developments.

Part I - Technical analysis of transactions in land:

• Capital gains treatment
• Rental
• Dealing and developing
• Overseas aspects
• CAT issues

Part II - a series of practical case studies with solutions which apply the technical detail.

Editors Review

Michael Gaffney is a tax partner with KPMG and a Fellow of the Irish Taxation Institute. He specialises in taxation planning for his portfolio of property clients and has many years experience in this area.