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Taxation in the Republic of Ireland

Tolley's tax annual. 1991-92

Volume editor Glyn Saunders, Stephen Savory
Format: Paperback
Publisher: LexisNexis UK, London, United Kingdom
Imprint: Tolley Publishing
Published: 31st Aug 1991
Dimensions: w 149mm h 229mm
ISBN-10: 085459485X
ISBN-13: 9780854594856
Barcode No: 9780854594856
Synopsis
This guide to taxation in the Republic of Ireland includes the 1991 Finance Act, which introduces further changes to taxation in the Republic. Major areas of change which are covered in detail in this book include the taxation of acquisition by a company of its own shares; the extension of self assessment to capital gains tax; urban renewal reliefs for the Temple Bar area of Dublin. Important modifications are made to the legislation on business expansion schemes, collective investment undertakings, double rent relief, capital allowances, bondwashing, value added tax and many other changes across the broad spectrum of taxation. The major legislative provisions relating to income tax, corporation tax, capital gains tax, capital acquisitions tax, corporation tax, residential tax and value added tax are summarized and explained. A chapter is devoted to summarizing over 180 Irish tax cases of which a number are new to this edition. Chapters are in alphabetical order for ease of reference.

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