Capital Taxation for Solicitors

Herausgeber: Courtney, Padraic

• Broschiertes Buch

Produktbeschreibung

A unique reference guide to capital taxation in conveyancing and probate practice, this manual provides the legislative background and numerous practical examples of how the taxes are calculated and the role and duty of care of the solicitor. This new edition has been updated to include references to the Finance (No. 3) Act, 2011.

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Produktdetails

• Verlag: Hurst & Co.
• 2nd Revised edition
• Seitenzahl: 384
• Erscheinungstermin: 20. Februar 2012
• Englisch
• Abmessung: 206mm x 290mm x 28mm
• Gewicht: 953g
• ISBN-13: 9780199603428
• ISBN-10: 0199603421
• Artikelnr.: 54535851

Autorenporträt

Padraic Courtney is a solicitor, lecturer and course manager on the Professional Practice Courses at the Law Society of Ireland.

Inhaltsangabe

Introduction and overview
1: Capital Acquisitions Tax - Introduction and Basic Concepts
2: Calculation of CAT Payable: Computation and Aggregation, and the Role of the Solicitor
3: Valuation of Benefi ts and Anti-Avoidance, Introduction to Reliefs
4: Agricultural Relief
5: Business Relief
6: 'Favourite Nephew/Niece Relief' and Combinations of Reliefs
7: Stamp Duty
8: Stamp Duty Exemptions, Reliefs and Administration
9: Capital Gains Tax on Conveyances of Property
10: Capital Gains Tax - Probate, Leases, and Payment of CGT
11: Taxation and the Conveyancer's Responsibilities
12: Wills, Estate Planning, and Taxation
13: Taxation Issues in the Administration of Estates
14: Discretionary Trust Tax
15: CAT Issues Arising on the Break Up of Settlements
16: CGT Issues Arising in Trusts and Settlements