ISBN13: 9781526537027
Previous Edition ISBN: 9781526533135
Published: April 2026
Publisher: Bloomsbury Professional (Ireland)
Country of Publication: Ireland
Format: Paperback
Now in its thirty-fourth edition, this indispensable guide to capital taxes encompasses fully consolidated and annotated legislation in the areas of stamp duty, capital acquisitions tax and local property tax. Changes brought about by the Finance Act 2025 are incorporated and all relevant information issued by the Revenue Commissioners is also referenced.
Split into three sections, the book covers each Act and SI that is relevant to stamp duty, capital acquisitions tax and local property tax. The legislation is accompanied by easy-to-follow notes which set out definitions, amendments, cross-references, e-Briefs, Tax and Duty Manuals, former enactments and relevant case law.
This is the authoritative guide to Irish capital taxes and it is an essential manual for tax advisers, tax lawyers, accountants and financial institutions who must remain up to date in these areas of tax.
Contents:
Stamp Duties:LegislationRegulations and OrdersEuropean LegislationStamp Duty Exemptions (Miscellaneous Acts)Table of Cases (Stamp Duties)Table of Statutory References (Stamp Duties)Destination TableIndex (Stamp Duties)
Capital Acquisitions Tax:LegislationRegulations and OrdersTable of Cases (Capital Acquisitions Tax)Table of Statutory References (Capital Acquisitions Tax)Destination TableIndex (Capital Acquisitions Tax)
Local Property Tax:LegislationRegulations and OrdersTable of Statutory References (Local Property Tax)Index (Local Property Tax)
Tom Maguire
ISBN13: 9781526537706
Previous Edition ISBN: 9781526533272
Published: May 2026
Publisher: Bloomsbury Professional (Ireland)
Country of Publication: Ireland
Format: Hardback
Irish Capital Gains Tax 2026 provides in-depth analysis and interpretation of the law as it is applied to capital gains tax by the Irish and UK courts, as well as in Appeal Commissioners decisions. It includes commentary on Revenue guidance, the administration of CGT as well as the computational rules and key reliefs and allowances. Topics covered range from the tax treatment of married couples, partnerships, companies and trusts to anti-avoidance.
This new edition has been updated to take account of the changes brought in by the Finance Act 2025, including changes to entrepreneur relief.
Contents:
1: Introduction and definitions
2: Interpretation and Application of Tax Statute
3: Assets
4: What is a Disposal?
5: Treatment of Residents and Non-Residents
6: Married Persons and Civil Partners
7: Partnerships
8: Computational Rules
9: Reliefs and Exemptions
10: Share Dealings
11: Corporate Reorganisations
12: Debts
13: Financial Transactions
14: Trusts
15: Anti-Avoidance
16: Capital Gains Tax and Companies
17: Administration
18: Relief for Double Taxation from Capital Gains Tax Perspective
19: Transactions Permitted by The Companies Act 2014
20: Development Land