Fully updated to Finance Act 2002 and including the Stamp Duties Consolidation Act 1999 (as amended), this handbook presents all the relevant legislation covering stamp duties, capital acquisitions tax, probate tax and residential property tax. Presented in the same clear, easy-to-read style, each section is annotated and cross-referenced to statutory instruments, statements of practice and case law. Its comprehensive and user-friendly index makes this an indispensable tax annual.

Capital Acquisitions Tax

• All relevant Irish legislation including the Capital Acquisitions Tax Act 1976 (consolidated to Finance Act 2002)

• Relevant sections of Disclosure of Certain Information for Taxation and Other Purposes Act 1996

• The text of major statutory instruments for Capital Acquisitions Tax

Stamp Duties

• All relevant Irish legislation including the Stamp Duties Consolidation Act 1999 (consolidated to Finance Act 2001)

• All relevant text of the major statutory instruments

• Council Directive 69/335/EEC on capital duty (consolidated)

• User-friendly Destination Table showing the present location of all pre-consolidated sections

Residential Property Tax

• All relevant Irish legislation including Finance Act 1983 Part VI (consolidated to Finance Act 2002)

• Relevant sections of Disclosure of Certain Information for Taxation and Other Purposes Act 1996

About the Editor Michael Buckley

Michael Buckley BA, Dip legal studies, has extensive experience of capital taxes, having worked in the capital acquisitions tax branch of the Revenue Commissioners for over 15 years.

 

 

Capital Tax Acts 2002

Price: €79
Product Code: ICTA2
ISBN: 1 85475 643 5
Format: Soft Cover