This tax essential, formerly known as Judge, is the leading income tax book for tax practitioners, accountants and tax lawyers. Indispensable in practice, it will help you to apply the relevant legislation with ease and precision.
Irish Income Tax 2025 provides a complete analysis of the principles and practice of income tax in Ireland. It also provides an examination of recent key decisions by the courts in Ireland and in the UK, as well as by the Tax Appeal Commissioners. This new edition is updated to Finance Act 2024.
This title is included in Bloomsbury Professional's Irish Tax online service.
"The Bible of Irish income tax ...", Irish Independent, 28 January 2018.
1 General Background
2 Assessment and Collection of Tax
3 Taxation of Individuals
4 Trades and Professions: Basis of Assessment
5 Trades and Professions: Calculation of Profits
6 Capital Allowances
7 Farming and Other Income from Land
8 Schedule D: Cases III and IV: Income from Patents; Investment Products
9 Schedule F: Distributions from Companies
10 Schedule E: Income from Offices and Employments and Covid Related Reliefs
11 PAYE, PRSI and Profit Sharing Schemes
12 Immovable Property
13 Foreign Aspects
14 Double Taxation Relief
15 Estates and Settlement
16 Retirement Plans
17 Anti-Avoidance
18 Exemptions and Reliefs
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