Tolley's taxation in the Republic of Ireland
Author(s)
Bibliographic Information
Tolley's taxation in the Republic of Ireland
Tolley Pub. Co., c1994-
- 1994-95
- 2000/01
- 2002
Available at 2 libraries
Note
Includes index
Description and Table of Contents
- Volume
-
2000/01 ISBN 9780754507239
Description
This work provides a comprehensive review of all the important legislative provisions across the wide range of taxes imposed in the Republic of Ireland. The book covers income tax, corporation tax, capital gains tax, capital acquisitions tax, advance corporation tax, residential property tax, and value-added tax. This guide includes: A summary of the Finance Act 2000 provisions; a chapter devoted to over 200 Irish tax case summaries; a table of Income Tax allowances and rate covering the last six years; coverage of double taxation in relation to the UK; and text supported by full statutory authorities and references to Statements of Practice where relevant.
Table of Contents
- Administration and general
- allowances and rates for income tax
- anti-avoidance legislation
- appeals
- assessment bases
- assessments to income tax
- capital acquisitions tax
- capital allowances
- capital gains tax
- claims
- companies
- corporation tax
- deduction of tax at source
- double tax relief - capital transfer
- double tax relief - income and capital gains
- exempt income and special savings schemes
- exempt organisations
- farming
- government and other public loans
- interest payable
- investment in corporate trades and research and development
- losses
- married persons
- mines
- payment of tax
- residential property tax
- residents and non-residents
- returns
- schedule C -paying agents
- schedule D case I and II - profits of trades, professions etc.
- schedule D case III -interest receivable and overseas income
- schedule E emoluments
- schedule F distributions
- settlements
- social welfare system
- tax cases
- value added tax
- wealth tax
- youth employment and income levies and health contributions
- Finance Act 2000 summary of provisions
- table of statutes.
- Volume
-
2002 ISBN 9780754516729
Description
This is a comprehensive review of all the important legislative provisions across the wide range of taxes imposed in the Republic of Ireland. The book covers income tax, corporation tax, capital gains tax, capital acquisitions tax and value-added tax, as well as advance corporation tax and residential property tax. This detailed guide includes: full coverage of the Finance Act 2002, including a detailed summary of the provisions of that Act; a chapter devoted to more than 220 Irish tax case summaries; a table of Income Tax allowances and rates covering the last six years; coverage of double taxation in relation to the UK; and text supported by full statutory authorities and references to Revenue publications and practice where relevant.
- Volume
-
1994-95 ISBN 9780854599035
Description
A guide to taxation in the Republic of Ireland, including the 1994 Finance Act, which introduces many far-reaching changes to the tax regime in the Republic. This edition deals with these changes, including: the codification of the residence rules and introduction of a new relief for working abroad; a new framework on reliefs for urban renewal expenditure; mortgage interest relief restrictions; a new capital acquisition tax business property relief; a reduced rate of capital gains tax on certain share disposals by individuals; extended restrictions on capital allowances for leased assets; a new system for dealing with the taxation of exchange gains and losses; and major changes to residential property tax. The effect of these and other substantial changes to personal allowances, to special reduced tax savings schemes, to capital acquisitions tax generally and to VAT, have left few areas of Irish tax unchanged. All the important legislative provisions relating to income tax, corporation tax, capital gains tax, capital acquisitions tax, advance corporation tax; residential property tax and VAT are summarized and explained.
A full chapter is devoted to summarizing over 200 Irish tax casesof which a number are new to this edition. Chapters are in alphabetical order for ease of reference.
by "Nielsen BookData"