Covering all of the key aspects of estate planning and capital acquisitions tax, the fifth edition of this book is fully updated to Finance Act 2022 and deals with all major developments over the past decade. Bohan and McCarthy: Capital Acquisitions Tax is the leading authority on CAT in Ireland.
The fifth edition includes the following:
* coverage of capital acquisitions tax amendments brought in by Finance Acts 2014 to 2022, and in particular the very significant changes relating to agricultural relief and the dwelling-house exemption;
* analysis of all published Irish case law on capital acquisitions tax, including Tax Appeal Commissioners cases;
* details of significant changes to Irish Revenue Guidance in this area;
* reference to UK case law and changes to UK Revenue guidance where it is relevant to Irish CAT law;
* updated examples throughout.
This title is included in Bloomsbury Professional's Irish Tax online service.
Chapter 1 Introduction
Chapter 2 Definitions
Chapter 3 Territoriality
Chapter 4 Gift Tax, Inheritance Tax and Property
Chapter 5 Taxable Value
Chapter 6 Valuation
Chapter 7 Valuation Date
Chapter 8 Reliefs
Chapter 9 Agricultural Property
Chapter 10 Business Relief
Chapter 11 Exemptions
Chapter 12 Computation of CAT
Chapter 13 Double Taxation Relief
Chapter 14 Co-ownership
Chapter 15 Partnerships and Lloyd’s Underwriters
Chapter 16 Settlements
Chapter 17 Discretionary Trusts
Chapter 18 Insurance
Chapter 19 Anti-avoidance
Chapter 20 Returns and Assessments
Chapter 21 Revenue Powers and Appeals
Chapter 22 Payment of Tax and Interest on Tax
Chapter 23 Miscellaneous
Appendices
Appendix A: Probate Tax
Appendix B: Agricultural Relief prior to 22 January 1997
Appendix C: Statement of Practice SP-CAT1-04
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