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Commentary Michael Gaffney Alan Bromell
2014-05-14
Practical advice on the direct tax rules when buying, selling or developing land or buildings; Decision-trees on how to analyse a property transaction; Over 20 detailed case studies provide analysis of the interaction of the tax heads from a transaction-based viewpoint, including restructuring of property-related loans by bank; Commentary on the 80% windfall tax and provisions included in the National Asset Management Agency Act, 2010
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FINAK- Finance (No. 2) Act 2013 Explained (FINAK- Finance (No. 2) Act 2013 Explained)

Commentary Marie Bradley John Cuddigan David Fennell Frank Mitchell Denis Herlihy
2014-03-01
FINAK Finance (No. 2) Act 2013 Explained is a commentary on all aspects of Finance Act 2013 and is published jointly by the Irish Tax Institute, Chartered Accountants Ireland, the Institute of Certified Public Accountants in Ireland and the ACCA. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarizing the new provisions introduced in each part.
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Commentary Tom Maguire
2014-03-01
In-dept analysis of section 811. The rule of Irish law and statutory interpretation; Irish anti-avoidance case law – McGrath, O’Flynn, Droog; definitions and application of section 811; Section 811A – Revenue powers, formation and delivery of opinion; Appealing provisions within s811; GAAR in other jurisdictions – Canada and UK; Anti-avoidance doctrine at European Court of Justice
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Commentary Ken Hardy Ruud van der Hoeven
2013-07-01
General introduction to and explanation of the R&D tax credit, including key features, documentation requirements and how to process a claim. Explanation of how the regime works, analysis of what are R&D activities, overview and guidance on eligible expenditure, guidance on how to avoid common pitfalls, insight into how Revenue audit R&D claims, Comparisons between the Irish regime and other jurisdictions
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Commentary Marie Bradley John Cuddigan David Fennell Frank Mitchell Denis Herlihy
2013-05-01
FINAK Finance Act 2013 Explained is a commentary on all aspects of Finance Act 2013 and is published jointly by the Irish Tax Institute, Chartered Accountants Ireland, the Institute of Certified Public Accountants in Ireland and the ACCA. This edition provides a commentary on each section of the Act with detailed analysis, explanations and worked examples. It contains an introduction to the various parts of the Act, summarizing the new provisions introduced in each part.
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Commentary Tom Power Emmet Scully Caroline Devlin
2013-05-01
In an applied and practical way, this book deals expertly with this complex area, explaining the stamp duty aspects of many different transactions, including options, partnerships, residential property, commercial property, share acquisitions, business acquisitions, restructurings, distributions by companies, financial and debt instruments, trusts and estates, agricultural property. As a practical guide to stamp duty, its contents include, an explanation of the general principals; analysis of the main heads of charge; detailed analysis of the various reliefs and exemptions; and guidance on administrative matters in such stamping procedures as adjudication, penalties, surcharges, appeals process and valuations.
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Commentary Maureen Dolan Paul Murray Clive Reynolds Aidan McLoughlin
2013-01-01
Case law and recent developments in the area of pensions, detailed analysis of the current pensions regime and the future of pensions following publication of the National Pensions Framework, commentary on all pension products and scheme types including group schemes, cross-border, multiple-employer schemes and public pensions, analysis of the key stages in the pensions life cycle including investment, withdrawal and transfer, retirement and death
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Commentary Colm Blaney Tom Corbett Adrian Crawford Seamus Hand Tom Hennebry Daire Hogan Kashif Jahangiri Eleanor MacDonagh Tom Maguire Martin Phelan Andrew Quinn David Smyth James Somerville Aidan Walsh Tom Woods Kenneth Byrne
2012-12-09
Detailed commentary on financial services taxation
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Commentary Finola O'Hanlon Jim McCleane
2012-08-01
This book is the only book devoted solely to this area of Irish tax law and practice, dealing in a comprehensive and clear manner with all aspects of the treatment of capital gains arising to individuals, partnerships, trusts and other non-corporate entities, as well as other corporate structures. The book contains relevant extracts from (and commentary on) Irish Revenue CGT manuals; Irish Revenue published precedents; Irish Revenue Tax Briefings; UK Revenue CGT manuals; UK Revenue published precedents.
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