Discription

Now in its twenty-eighth edition, this indispensable guide to capital taxes provides the reader with annotated legislation in the areas of stamp duty, CAT and local property tax. All changes brought by the Finance Act 2019 are included, together with any other relevant legislation since the previous edition. All relevant information issued by the Revenue Commissioners is also included. Each section of the book takes the area of tax it deals with and runs through each Act and Statutory Instrument which is relevant to it, with notes which detail definitions, amendments, cross-references, e-Briefings, Tax Briefings, former enactments and relevant case law.