Tax Implications of Marital Breakdown
- Chapter 1 Legal Framework
- 1.0 Introduction
- 1.1 Separation
- 1.2 Divorce
- 1.2.1 Irish Divorce followed by remarriage
- 1.2.2 Maintenance Orders
- 1.2.3 Court Orders dealing with assets
- 1.2.4 Foreign Divorce recognised in Ireland
- 1.2.5 Remarriage following foreign divorce recognised in Ireland
- 1.2.6 Relief Orders
- 1.2.7 Foreign Divorce Not Recognised In Ireland
- 1.2.8 Foreign divorce not recognised in Ireland followed by remarriage
- 1.3 Nullity
- 1.4 Co-Habitating
- 1.5 Declarations as to Marital Status
- CHAPTER2 INCOME TAX– GENERAL
- INCOME TAX-ASUMMARY
- 2.1 Income Tax
- 2.1.1 Introduction
- 2.1.2 Schedule D – Case I and II
- 2.1.3 Farming
- 2.1.4 Schedule D – Case III
- 2.1.5 Schedule D – Case IV
- 2.1.6 Schedule D – Case V
- 2.1.7 Schedule E – Income from Employments and Pensions
- 2.1.8 Schedule F – Dividends And Distributions
- 2.1.9 Exempt Income
- 2.1.10 Deductible Payments
- 2.1.11 Personal Tax Credits
- 2.1.12 Income Tax Computation
- 2.1.13 Income Tax Returns and Payments
- 2.2 Married Couples
- 2.2.1 Historical background
- 2.2.2 Husband and wife living together
- 2.2.3 Joint Assessment
- 2.2.4 Separate assessment
- 2.2.5 Single Assessment
- 2.2.6 Year of Marriage Relief
- 2.2.7 Married persons – year of death
- 2.2.8 Special provisions relating to tax on non-assessable spouses
- 2.2.9 Tax reliefs for children
- 2.3 Co-Habitating Couple
- CHAPTER 5 CAPITAL ACQUISITIONS TAX
- CAPITAL ACQUISITIONS TAX AND MARITAL BREAKDOWN-A SUMMARY
- CHAPTER 7 PAY RELATED SOCIAL INSURANCE & HEALTH CONTRIBUTION LEVY
- PRSI & LEVIES & MARITAL BREAKDOWN - A SUMMARY