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Tom Maguire ISBN13: 9781526533449Previous Edition ISBN: 9781526530189To be Published: July 2025Publisher: Bloomsbury Professional (Ireland)Country of Publication: IrelandFormat: Hardback 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. Contents:1. General Background2. Assessment and Collection of Tax3. Taxation of Individuals4. Trades and Professions: Basis of Assessment5. Trades and Professions: Calculation of Profits6. Capital Allowances7. Farming and Other Income from Land8. Schedule D: Cases III and IV: Income from Patents; Investment Products9. Schedule F: Distributions from Companies10. Schedule E: Income from Offices and Employments and Covid Related Reliefs11. PAYE, PRSI and Profit Sharing Schemes12. Immovable Property13. Foreign Aspects14. Double Taxation Relief15. Estates and Settlement16. Retirement Plans17. Anti-Avoidance18. Exemptions and Reliefs

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Irish Income Tax 2025

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Irish Income Tax 2025

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