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Tom Maguire 
Irish Capital Gains Tax 2021 [PDF ebook] 

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Обложка Tom Maguire: Irish Capital Gains Tax 2021 (PDF)

Irish Capital Gains Tax provides in-depth analysis and interpretation of the law as it is applied to CGT 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 Finance Act 2020.
Contents include: Statutory interpretation; What is an asset; What is a disposal; Persons chargeable; Married couples and civil partnerships; Taxation of partnerships; Computational rules; Shares; Financial instruments; Debts; Trusts; Anti-avoidance; Companies; Residence; Foreign tax matters; CA 2014 transactions.

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Формат PDF ● страницы 1440 ● ISBN 9781526520050 ● редактор Tom Maguire ● издатель Bloomsbury Publishing ● опубликованный 2021 ● Загружаемые 3 раз ● валюта EUR ● Код товара 8183782 ● Защита от копирования Adobe DRM
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