Capital Taxation for Solicitors / Edition 1

Capital Taxation for Solicitors / Edition 1

by Padraic Courtney, Mary Condell, Michelle McLoughlin, Philip McQueston
     
 

ISBN-10: 0199234965

ISBN-13: 9780199234967

Pub. Date: 06/10/2010

Publisher: Oxford University Press

Capital Taxation for Solicitors offers succinct and practical advice to trainee solicitors enabling them to gain a thorough understanding of the main capital taxes.This manual is essential reading for all students on the Professional Practice Course Part 1 and will also be a useful reference tool for practitioners.

This book has been written as a companion manual

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Overview

Capital Taxation for Solicitors offers succinct and practical advice to trainee solicitors enabling them to gain a thorough understanding of the main capital taxes.This manual is essential reading for all students on the Professional Practice Course Part 1 and will also be a useful reference tool for practitioners.

This book has been written as a companion manual to three others also in the Law Society of Ireland series: Conveyancing, Landlord and Tenant, and Wills, Probate and Estates. In relation to probate, this book provides a thorough explanation of capital acquisitions tax comprising gift tax, inheritance tax, and discretionary trust tax, and goes on to detail the taxation consequences across a variety of taxes in relation to will drafting and estate planning, and administration of the estate, including the break up of settlements.

In relation to conveyancing, it gives a thorough explanation of capital gains tax and stamp duty as these taxes relate to conveyances of residential properties. The manual also outlines the VAT consequences of various transactions in the context of landlord and tenant work.

Online Resource Center
The manual will be updated regularly via the accompanying Online Resource Center.

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Product Details

ISBN-13:
9780199234967
Publisher:
Oxford University Press
Publication date:
06/10/2010
Pages:
450
Product dimensions:
8.10(w) x 11.40(h) x 1.40(d)

Table of Contents

Introduction and overview
1. Capital Acquisitions Tax; Introduction and Basic Concepts inc. Valuation Date and Calculation of Taxable Value
2. CAT Calculation of Tax Payable; Computation and Aggregation, the role of the Solicitor
3. CAT, Valuation of Benefits and Anti-Avoidance; Reliefs
4. CAT Reliefs; Agricultural Relief
5. CAT Reliefs; Business Relief
6. CAT Reliefs; Favourite Nephew Relief and Combinations of Reliefs
7. Stamp Duty; Conveyances and Leases
8. Stamp Duty; Exemptions, Reliefs and Administration Property
9. Capital Gains Tax; Conveyances of Property
10. Capital Gains Tax; Probate, Leases and Payment of CGT
11. Value Added Tax
12. Conveyancing and Taxation
13. Taxation, Wills and Estate Planning
14. Administration of Estates and Tax Issues
15. Taxation and Trusts; Discretionary Trust Tax (DTT)
16. CAT Issues Arising on the Break up of Settlements
17. CGT Issues Arising in Trusts And Settlements

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