Capital Taxation for Solicitors provides an ideal reference guide for traineesolicitors and those in their first years of practice. The manual covers all the necessary content for the study of taxation issues on the Professional Practice Course at the Law Society of Ireland. INDICE: 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
- ISBN: 978-0-19-923496-7
- Editorial: Oxford University
- Encuadernacion: Rústica
- Páginas: 568
- Fecha Publicación: 11/02/2010
- Nº Volúmenes: 1
- Idioma: Inglés