Written by Dr Frank Brennan, D Econ Sc, FITI; and Seamus Howley, FITI, two of Ireland’s leading tax experts, this book is a comprehensive, section-by-section guide to the Taxes Consolidation Act 1997 as updated by the Finance Act 2002.
The book is the essential reference guide to the Finance Act, 2002 and the Taxes Consolidation Act 1997, and interprets and explains, section by section, clearly and precisely the issues involved, highlighting the refinements and exceptions with the use of clearly illustrated examples. It outlines recent Circuit Court and Appeal Commissioners’ decisions, in addition to helpful tax planning suggestions all in one volume. Intended for use as an ideal companion to Tax Acts 2002, it incorporates all the relevant case law and revenue concessions, and explains the impact of the legislation on each section.
Tax Acts Commentary 2002 has been completely revised and updated. All the examples have been updated and the existing commentary has been revisited and expanded, making the 2002 edition the most comprehensive and cohesive version to date.
Price:
€105
Product Code: ITAC2
ISBN: 1 85475 633 8
Format: Soft Cover